The December 31, 2018 trial balance of Jean Company showed the following information: Sales Purchases P1,400,000 240,000 Sales returns and allowances P 2,000 Factory overhead 188,000 Freight-in 3,000 Advertising expense 15,000 Direct labor 320,000 Delivery expense 6.000 Sales salaries 20,000 Inventories: December 31, 2018 January 1, 2018 Finished goods P46,000 P62,000 Work in process 13,000 12,000 Materials 19,000 17,000 Compute the (1) total factory costs, and (2) cost of goods sold: a. (1)P749,000; (2) P763,000 b. (1) 790,000; (2) 805,000 c. (1) 753,000; (2) 738,000 d. (1) 749,000; (2) 764,000 The following information was taken from Kate Company's account- ing records for the year ended December 31, 2018: Increase in materials inventory Decrease in finished goods inventory Raw materials purchased Direct-labor payroll Factory overhead Freight-out P 15,000 35,000 430,000 200,000 300,000 45,000 There was no work-in-process inventory at the beginning or end of the year. Kate's cost of goods sold is: a. P950,000 b. 965,000 C. 975,000 C. 995,000 On December 1, the Amor Company had the following inventories; materi- als, P24,000; work in process, P12,000; and finished goods, P36,000. Dur- ing the month, materials purchases totaled P56,000. Direct labor for De- cember was P40,000, at a uniform wage of P6.40 per hour. Marketing and administrative expenses for the month amounted to 10% of net sales. In- ventories on December 31, were as follows: materials, P20,000; work in process, P8,000; and finished goods, P40,000. Net sales for December to- taled P200,000. Factory overhead is applied on the basis of P8 per direct labor hour. Compute for: (1) Prime costs, and (2) Conversion costs: a. (1) P110,000; (2) P 90,000 b. (1) 100,000; (2) 90,000 c. (1) 100,000 (2) 100,000 d. (1) 90,000; (2) 100,000