is this format of statement of COGS acceptable? especially in the raw materials section. my concern is if the raw materials section is correct or is there other way to deduct indirect material without showing it in the statement of COGS?

these are the transactions:

\fEx. 1-4. Actual Costing Method During the month Of July, the following transactions were completed and reported by Old Navy Manufacturing Company. a. Raw materials purchased on account, P240,000 b. Matenals requisitioned for the month was P180,000, P12,000 of which were factory supplies. c. Factory payroll for the month was P150300 of which P30,000 was for indirect laborers. d, Depreciation on factory plant and equipment for the month is P12, 000. e. Factory taxes amounted to P1500. f, Factory insurance expired amounted to P4320. 3, Factory utilities for the month amounted to P5,000 Additional information: a. Actual overhead is charged to production. b. 75% of the jobs put into process are completed. c. All beginning inventories plus 75% of the goods completed during the period were delivered to customers at 50% mark-up on cost. The company's terms on all sales are 30 days. Inventories reported by the company at the beginning of the month are: Raw Materials P 80, 000 Work in Process _ 100,000 Finished Goods 60,000 REQUIRED: (:1) [annual Entries to record the above and post the entries to T-Accounts (1?) Prepare a Statement of Cost of Goods Manufactured and Sold, at good form. Ex 1-5. Computing unknown from incomplete data. The data given on the other page are available from the records of Quicksilver