pls answer ASAP. The Mason Manufacturing Company had the following data in its ledger for the six months ended December 31, 19X6.

Raw materials purchased	79,850
Factory supplies used	2,972
Direct labor	65,138
Indirect labor	3,800
Power, heat and light	2,200
Depreciation, machinery	2,800
Depreciation, office building	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?