D Question 19 1 pts The following data for the just completed year are taken from the accounting records of Eccles Company: Costs incurred: P100,000 Advertising expense Direct labor cost 90,000 Purchases of raw materials 132,000 Rent, factory building Indirect labor Sales commissions 80,000 56,300 35,000 9,000 24,000 Utilities, factory Maintenance, factory equipment Supplies, factory Depreciation, office equipment Depreciation, factory equipment 700 8,000 40,000 Depreciation, office equipment Depreciation, factory equipment 8,000 40,000 Inventories: End of the Year Raw Materials Work-in-Process Beginning of the Year P 8,000 5,000 70,000 P10,000 20,000 Finished Goods 25,000 The cost of goods manufactured amounts to OP 430,000 OP 415,000 P 460,000 OP 210,000