Please help me answer these. Thank you!

1.The following data were taken from the records of CBD manufacturing company:

> Depreciation on factory equipment, P1,000

> Depreciation on sales office, P500

> Advertising, P7,000

> Shipping charges (Freight-out), P3,000

> Wages of production workers, P28,000

> Raw materials used, P47,000

> Sales salaries and commissions, P10,000

> Factory rent, P2,000

> Factory insurance, P500

> Materials handling, P1,500

> Administrative salaries, P2,000

Based upon this information, the manufacturing cost incurred during the year was:

a. 18,500

b. 80,000

c. 83,000

d. 80,500

2.The following were taken from accounting records of Bella Company in December 2020.

Prime cost, P301,000

Gross profit rate on sales, 20%

Cost of goods available for sale, P460,000

Direct materials purchased, P170,000

Work in process, December 1, 2020, P34,000

Direct Materials, December 1, 2020, P16,000

Finished goods, December 1, 2020, P30,000

Factory overhead, 40% of conversion cost.

Sales, P500,000

Direct labor, P180,000

Compute for December 31, 2020: (1) Direct materials inventory; (2) Work in process inventory; (3) Finished goods inventory :

a. (1) P65,000 ; (2) P25,400 ; (3) P60,000

b. (1) P49,000 ; (2) P25,000 ; (3) P30,000

c. (1) P65,000 ; (2) P25,000 ; (3) P60,000

d. (1) P6,000 ; (2) P25,400 ; (3) P30,000

3.The following information was taken from Candy Company's accounting records for the year ended July 31, 2021.

> Increase in materials inventory, P15,000

> Decrease in finished goods inventory, P35,000

> Raw materials purchased, P430,000

> Direct labor payroll, P200,000

> Factory overhead, P300,000

> Selling expenses, P45,000

There was no work-in-process inventory at the beginning or end of the year. Candy's cost of goods sold is:

a. 975,000

b. 965,000

c. 950,000

d. 995,000