Items 21 and 22 are based on the following information: The following were taken from the books of Harvester Company: Raw materials purchased Direct labor cost Factory overhead Sales P1,946,700 2,125,800 764,000 12,400 units at P535 Raw materials inventory Work In process inventory Finished goods inventory January 1 #268,000 43,000 100 units The Company uses the FIFO method for inventory costing. 21. How much is the cost of goods manufactured per unit? 22. Determine the cost of goods sold. March 31 P167,000 - ? 200 units