The following cost data were taken from the records of a manufacturing company: Depreciation on factory equipment P 1,000,000 Depreciation on sales office 500,000 Advertising 7,000,000 Freight-out 3,000,000 Wages of production workers 28,000,000 Raw materials used 47,000,000 Sales salaries and commissions 10,000,000 Factory rent 2,000,000 Factory insurance 500,000 Supervisor's salary 1,500,000 Administrative salaries 2,000,000 Based upon the above information, the manufacturing costs incurred during the year were