NICOLAS Corporation reported the following actual cost data for the month of June: Inventories: RM Beginning P 30,000 WIP FG Additional information: Sales RM purchases Direct labor cost MOH Selling expense Administrative expense The cost of goods manufactured for June was P. P 175,000 OP 177,000 OP 176,000 O P 172,000 18,000 42,000 Ending P 26,000 19,000 37,000 P 250,000 66,000 32,000 74,000 20,000 45,000