kindly refer to the photo below

The following information has been taken from the cost records of T Co. for the past year: Raw material used in production Prime costs for the period Conversion cost for the period (OH applied is equal to 60% of direct labor) Cost of goods available for sale Selling and Administrative expenses Inventories Raw Nlaterials Work in Process Finished Goods 3. The cost raw mate'rial purchased amounted to 4. The total tctory costs for the period amount in P326,000 P551,000 P360,000 826,000 25,000 Beginning P75,000 80,000 90,000 Ending P85,000 30,000 110,000