The Beta Co. shows the following results of operation on Dec. 31. Variable cost Fixed costs Direct materials P512,5001 Direct labor 1575.000 uring overhead 1400,000 P212 500 For the year then ended, the Company produced 170.000 units and said 150,000 units, No beginning and ending inventory of work in process and no beginning Inventory of finished goods. What is the value assigned to finished goods inventory under absorption 175.000 P155.000 P200.000 P226607