Regirock Incorporated a manufacturer of gravel and sand, has provided the following data for the month of November. The balance in the Work in Process inventory account was $25,000 at the beginning of the month and P17,000 at the end of the month. During the month, Regirock incurred direct materials cost of P45,400 and a direct labor cost of P28,600. The actual manufacturing overhead cost incurred was $18,000. The applied manufacturing overhead cost was 75% of direct labor cost. Construct a Schedule of Cost of Goods Manufactured before the issuance of financial statements (2 points). The Cost of Goods Manufactured was