Please help me answering these two questions. Thank you and appreciated! :)

1. Mirasol Company manufactures computer stands. What is the beginning balance of Finished Goods Inventory if Cost of Goods Sold is P107,000; the ending balance of Finished Goods Inventory is P20,000; and Cost of Goods Manufactured is P50,000 less than Cost of Goods Sold? A. P157,000 B. P70,000 C. P127,000 D. P77,000 2. The following information has been taken from the cost records of Rey Company for the past year: Raw material used in production $326 Total manufacturing costs charged to production during the year (includes direct material, direct labor, and overhead equal to 60% of direct labor cost) $686 Cost of goods available for sale $826 Selling and Administrative expenses $25 Inventories Raw Material Work in Process Finished Gods Beginning $75 $80 $90 Ending $85 $30 $110 Cost of goods manufactured was: a. $766 b. $636 c. $716 d. $736