Listed below are certain accounts of the IE Manufacturing Corporation with balances for the year ended December 31, 2021:

Supplies expense administrative office	Php10,300
Depreciation---plant and equipment	32,750
Depreciation---administrative office	3,500
Direct labor cost	320,207
Transportation Expenses administrative office	3,000
Factory heat, light, and power	93,450
Factory supplies cost	12,500
Finished goods inventory, 1/1	65,780
Finished goods inventory, 12/31	106,750
Freight-in	9,890
Goods in process inventory, 1/1	25,000
Goods in process inventory, 12/31	21,920
Indirect labor	4,600
Insurance and taxes (factory)	15,620
Purchases	206,000
Raw materials inventory, 1/1	265,650
Raw materials inventory, 12/31	126,300
Salaries expense administrative officers	40,500

Additional Information:

1. A total of 15,000 units were completed during the year.
2. 50,000 units were sold for Php21.75 each.