O-Aew Incorporated Has provided the following data for the month of September. There was no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month

Cost of Work In Finished Goods Total Process Goods Sold Direct materials P 5,800 P 20,485 P 47,695 P 73,980 Direct labor 10,030 24,280 130,210 164,520 Manufacturing 6,920 12,110 67,470 86,500 overhead applied Total P 22,750 P 56,875 P 245,375 P 325,000