Problem 6 The Protect Production Company presents the following selected general ledger accounts showing balances at October 1, 2017: Cash P 40,000 Finished Goods 592,000 Work in Process 164,000 Raw materials 128,000 Prepaid Insurance Accumulated Depreciation 280,000 Accounts Payable 108,000 4,000 Balances at October 31, 2017 include: Accrued payroll Finished goods Work in Process Raw Materials P 12,000 608,000 188,000 120,000 a. A summary of transactions for the month of October follows: Cash sales b. Raw materials purchased on account C. Direct materials used d. Direct Labor e. Factory insurance expired f. Depreciation for factory equipment g. Factory utility service on account h. Accounts payable paid i. Factory payroll paid P420,000 168,000 156,000 64,000 1,200 6,800 12,000 196,000 88,000 Required: 16. Indirect materials used. 17. Indirect labor 18. Total factory overhead 19. Cost of goods manufactured 20. Cost of goods sold