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The following information was taken from Anna Company's accounting records for the year ended December 31, 2012: Increase in raw materials inventory P 15.000 It of Decrease in finished goods inventory 35,000 Raw materials purchased 430.000 Direct manufacturing labor payroll 200,000 Factory overhead 300,000 Freight-out 45,000 There was no work in process inventory at the beginning or end of the year. Anna's 2012 cost of goods sold is? Select one: O a. P995.000 b. P965.000 O C. P975.000 O d. P950,000