Information concerning Maida Maids Company's manufacturing activities for December follows: Finished goods Direct materials Direct labor Machine time Work in process Direct materials, P2.40 per unit Direct labor, P0.80 per unit Machine time Materials Inventories December 1 December 31 P12,000 P5,099 P3,000 60 hours 3,000 units 2,000 units 48 hours P9,000 32 hours P4,500 Total December manufacturing cost was P180,000, of which P30,000 was direct labor cost. A total of 600 machine hours were used in the month. Maida uses a predetermined overhead rate of P100 per machine hour to assign factory overhead to work in process and finished goods inventories. Materials purchased in December were P84,000 freight-in on these purchases totaled P1,500. and Determined the raw materials used and cost of goods sold in December: