The following were taken from the books of Satellite Company. January 1 P 335,000 March 31 P 208,750 Raw materials Work in process Finished goods Direct materials used Direct labor Factory overhead Sales 0 0 53,750 ? (100 units) (300 units) P2,309,625 2,657,250 1,283,125 (12,300 units at P668,750) The company uses the FIFO method of costing inventories. Requirements: 1. The number of units manufactured 2. The cost of goods manufactured per unit 3. The cost of goods sold