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9. Watson Company showed cost of goods sold of P 4,320,000 in the statement of comprehensive income after the first year of operations. The total manufacturing cost comprised the following: Materials used 50% Direct labor incurred 30% Manufacturing overhead 20% Goods in process at year-end amounted to 10% of the total manufacturing costs. Finished goods at year-end amounted to 20% of the cost of goods manufactured. What is the amount of direct labor cost incurred? * (T (1 Point) 2.4M 1.8M 5.4M 10. The income statement showed rent income of P 55,000 for the year 2012. If the statement of financial position sheet shows unearned rent income of P 5,000 as at Dec 31, 2012 and no accrued rent income, how much was the total cash collected for rental? * (1 Point) OP 50,000 OP 60,000 O P 55,000 O 195.000 12. The income statement showed utilities expense of P 24,000 and the statement of financial position showed utilities payable of P 4,000. How much was the utilities paid? (1 Point) OP 28 000 O P 24,000 P 20.000 P 4000