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Cort Accownting Banic Conceptr and the Job Onder Cos Cyole 63 70. Last month, Sago Company placed P60,000 of materials into production. The Printing Department used 8,000 labor hours at P5.60 r hour and the Binding Department used 4,600 hours at P6.00 per Factory overhead is applied at a rate of P6.00 per labor hour in the Printing Department and P8.00 per labor hour in the Binding Department. Sago's inventory accounts show the following balances: Beginning Ending Finished goods Work in process Materials P22,000 15,000 20,000 P17,000 7,600 18,000 What is the cost of goods sold at normal costing? a. P219,600 b. P214,600 c. P108,000 d. P217,200