SayonRaBes Company charges its total actual overhead to Work in Process. Selected account balances for September are as follows: Finished goods Work in process Materials and supplies Accrued payroll Accounts receivable Accounts payable Sales Additional information: a. All sales are on account July 1 P 34,000 July 31 P 30,000 7,000 ? 20,000 15,000 13,000 9,000 54,000 22,000 18,000 6,000 500,000 b. The accounts payable account is used for the purchase of materials and supplies only. c. Markup rate is 25% of cost. d. At the end of July, the work in process account had P2,000 of materials, P6,000 of direct labor, and P3,000 of factory overhead charged to it. e. Actual factory overhead costs for July were: Supplies Indirect labor Depreciation Insurance Miscellaneous P20,000 55,000 10,000 2,000 13,000 f. Materials and supplies purchased on account were P65,000. Compute for: 37. Materials issued to production 38. Direct labor 39. Applied FOH 40. Adjusted cost of goods sold