Patent amortization P12,000.00 dep exp factory machines $90,000.00 direct labor $600,000.00 factory insurance $26,000.00 factory supplies P30,000.00 factory utilities P110,000.00 indirect labor P300,000.00 Net purchases P186,000.00 PDisc $3,100.00 PRA property taxes purchases P21,500.00 $20,000.00 P310,400.00 raw mat beg P84,600.00 raw mat end P91,080.00 rent exp-factory bldg $70,000.00 rm factory P40,000.00 Sales P2,100,000.00 SDisc P2.100.00 SRA $5,000.00 Transportation in P10.000.00 wp beg P99,360.00 Wp end P200,500.00