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The Mason Manufacturing Company had the following data in its ledger for the six months ended December 31, 1986. 77,655 Raw materials purchased Factory supplies used Direct labor Indirect labor Power, heat and light Depreciation, machinery Depreciation, office building 2,976 61,103 3,800 2,200 2.800 1,300 Inventories: Finished goods, June 30: P 63,000, December 31: P 73,000 Work-in-process, June 30: P 12,000, December 31: P 18,000 Raw materials, June 30 P 57,000, December 31: P 17,000 What is Cost of Goods Sold