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3. The accounting process of Mita Company shows the following information for the year ended December 31, 2015: Raw materials purchases P 110,000 Direct labor 80,000 Factory overhead 120,000 Increase in raw materials inventory 15,000 Decrease in work in process inventory 19,000 Increase in finished goods inventory 26,000 How much is the cost of goods sold? * M (1 Point) P 318.000 O P 332000 O P 250.000 288.000 4. The following are Mill Co.'s production cost in October Direct materials P 100,000 Direct labor 90,000 Factory overhead 4,000 What amount of costs should be traced to specific products in the production process? O (1 Point) OP 100,000 O P 194,000 O P 90,000 P 190.000 6. Toneri Company provided the following data for the month ended October 31, 2015: Sales P 250,000 Cost of goods sold 155,000 Sales and marketing expenses 32,000 Administrative costs 25,000 Direct labor 40,000 Factory overhead 64,000 Inventories, Oct. 1 Oct. 31 Raw materials 58,600 60,200 Work in process 46,000 62,000 Finished goods 87,300 90,700 Toneri made total purchases for the moth of October of what amount?* (1 Point) D P 70,400 O P 72.000 O P 130,600 O P 33 200