The following information were taken from the records of Amanda Corporation for the last quarter of 2016:

Beginning Ending

Materials inventory P1,280,000 P1,364,000

WIP inventory 1,540,000 1,402,000

FG inventory 1,784,000 1,952,000

During the quarter, material purchases were P7,522,000, direct labor was P10,160,000 and factory overhead was P9,476,000

Required: Determine the following for the last quarter of 2016:

1. Total manufacturing Cost

2. Cost of Goods manufactured

3. Cost of Goods Sold