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The following data were taken from the records of Westbrooks Company: Aug. 31, 2020 P? INVENTORIES Raw Materials Work-in-Process Finished Goods Sept. 30, 2020 P50,000 95,000 78,000 80,000 60,000 Additional Information: P46,000 P63,000 Raw materials purchased Factory overhead, 75% of direct labor cost Selling and administrative expenses, 12.5% of sales Net Income for September 2020 P25,000 25,000 What is the total manufacturing cost OP168,000 OP183,000 OP150,000 OP200,000