The following data were taken from the records of Westbrooks Company: INVENTORIES Raw Materials Work-in-Process Finished Goods Additional Information: Aug. 31, 2020 P ? 80,000 60,000 Sept. 30, 2020 P50,000 95,000 78,000 Raw materials purchased P46,000 Factory overhead, 75% of direct labor cost P63,000 Selling and administrative expenses, 12.5% of sales P25,000 Net Income for September 2020 P25,000 What is the total manufacturing cost P150,000 P200,000 P183,000 P168,000