The following data is available for VI Corporation for the year ending December 31, 2020:

January 1 December 31

Inventories Materials P120,000 P180,000

Work in process 190,000 158,000

Finished Goods 102,000 130,000

Direct labor cos tP300,000

Materials Purchased P380,000

Factory Overhead applied at 150% of Direct labor cost

1.Direct materials used

2.Total manufacturing cost

3.Cost of goods manufactured

4.Cost of goods sold