kindly refer to the photo below.

The following data were taken from the records of Serendra Company: Inventories Iune I lune 30 Raw materials ? P50,000 Work in process P80,000 P951300 Finished goods P60,000 P78,000 Raw materials purchased P46,000 Factory overhead, 75% of Direct labor costs 63,000 Operating expenses, 12.5% of sales 25,000 Net income 25,000 10. The cost of goods sold for June amounted to