The following information is available for the ELEA Manufacturing Corporation for 2018:

RM inventory decreased P10,000 during 2018.

Ending RM inventory was 50% beginning RM inventory.

Beginning WIP inventory was P170,000

Ending finished goods inventory was P80,000

Purchases of raw materials were P290.000

RM(DM) used was 3 times the cost of direct labor.

Manufacturing overhead was 80% of the cost of direct labor.

Total manufacturing cost incurred were P480,000, 80% of cost of goods manufactured and P100,000 less than cost of goods sold.

Required:

Determine the following:

A. Beginning FG inventory

B. Ending WIP Inventory

C. Direct labor incurred

D. Manufacturing overhead incurred

E. RM (DM) used

F. Beginning RM inventory

G. Ending RM inventory