with solutions please

Regirock Incorporated a manufacturer of gravel and sand, has provided the following data for the month of November. The balance in the Work in Process inventory account was P25,000 at the beginning of the month and P17,000 at the end of the month. During the month, Regirock incurred direct materials cost of P45,400 and a direct labor cost of P28,600. The actual manufacturing overhead cost incurred was P18,000. The applied manufacturing overhead cost was 75% of direct labor cost. Construct a Schedule of Cost of Goods Manufactured before the issuance of financial statements (2 points) The Cost of Goods Manufactured was 5