Ethel Company provided the following information as of May 31, 2020:

Sales - P900,000 Finished goods inventory, May 31 - 300,000 Work in process inventory, May 31 - 350,000 Raw materials inventory, May 31 - 280,000 Finished goods inventory, May 1 - 200,000 Work in process inventory, May 1 - 310,000 Raw materials inventory, May 1 - 250,000 Direct labor - 150,000 Factory overhead - 110,000

The average historical gross profit is 30% of sales

1. How much was the total raw materials used? 2. How much was the total raw materials purchased?

Ethel Companys job order system, manufacturing overhead is applied to work in process using a predetermined annual overhead rate. During January 2020, Ethels transactions included the following: Direct materials issued to production - P90,000 Indirect materials issued to production - 8,000 Manufacturing overhead incurred - 125,000 Manufacturing overhead applied - 113,000 Direct labor costs - 107,000

3. Ethel had neither beginning nor ending work-in-process inventory, What was the cost of jobs completed in January 2020?