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1. The December 31, 2020 trial balance of Jean Company showed the following information: Sales P1,400,000 Sales returns and allowances F 2,000 Purchases 240,000 Factory overhead 188,000 Freight-In 3,000 Advertising expense. 15,000 Direct labor 320,000 Delivery expense 6,000Inventories: Finished goods December 31,2020 Work in Process 46,000 January 1, 2020 62,000 Materials 13,000 19,000 12,000 17,000 Compute for the following: a. Total Factory Costs b. Cost of Goods Sold 2. The following data were taken from the records of Marlene Company for the fiscal year ended December 31, 2020: Materials issued Direct P100, 000 Factory supplies 6,000 106,090 Factory payroll Direct labor P250,000 Indirect labor 50,000 300,000 Machine maintenance and repair 10,000 Factory rent, light and power 24,000 Depreciation of machinery 10,000 Payroll taxes (factory payroll) 30,000 Inventories: January 1 December 31 Work in process P30,000 P 40,000 60,000 Finished goods 50,000 Compute for the balances of the following for 2020, a. Cost of goods manufactured b. Cost of Goods sold Recording of Transaction 1. The following account balances and other information for Florina Company pertain to November operations: Accounts Balances November 1 November 30P60,000 Finished goods P70,000 ? Work in process 50,000 25,000 Direct Materials 10,000 15,000 Accounts Payable ? 20,000 Accrued Payroll 10,000 Accumulated depreciation-factory equipment80,000 90,000 Other information: a. Direct materials purchased on account during November, P50,000. b. Florina Company apples factory overhead at predetermined rate of P3 per direct labor hour . C. During November, direct labor employees worked 25,000 hours at a rate of P4 per direct labor hour. d. Jobs 385, 386 and 387 were still in process at the end of November. A total of P 5,000 direct materials has been charged to these three jobs. To date, 5,000 direct labor hours have been worked on these jobs e. The accrued payroll account is used for factory employees only. Assuming no payroll deductions, payementfto factory employees during the month totaled P 140,000 f. Factory overhead was underapplied by P 5,000. g. Payments in account totaled P 55,000 Compute for: (1) Work in process on November 30 and (2) Cost of Goods Manufactured. a. P40,000; P220,000 b. P40,000; P 230,000 C. P35,000; P 220,000 d. P50,000; P 230,000