McGown Corp. has the following information:

	Beginning inventory (1/1)			Final inventory (12/31)
raw materials inventory	ps	20,000		ps	30,000
inventory in progress	ps	15,000		ps	18,000
Finished Goods Inventory	ps	30,000		ps	20,000

Additional information for the year is as follows:

raw material purchases	ps	100,000
Direct labour	ps	75,000
Manufacturing overhead applied	ps	80.000
indirect materials	ps	0

Calculate the cost of manufactured goods.