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Selected Accounts of Cadiente Manufacturing Company as of December 31, 2020 are presented below:
Sales P844,000
Sales returns and allowances 13,200
Sales discount 10,800
Purchases 267,200
Purchase returns and allowances 8,700
Purchase discount 6,800
Freight out 12,000
Direct labor 77,562
Factory overhead 57,438
Utilities factory 12,000
Bad debts expense 8,000
Raw materials (January 1, balance P11,700) 13,400
Work in process (January 1 balance P18,330) 15,800
Finished goods (January 1 balance P18,610) 21,140
Total marketing and selling expenses 188,800
Total general and administrative expenses 146,200
Note: Keep your computation on the side, you may need it for some other numbers.
What is the total manufacturing cost? Give your answer in this format xxx,xxx.
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