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Mangosteen Company began operations on January 1.

The predetermined overhead rate was set at

P6.00 per direct labor-hour. Debits to work in process for the year totaled P550, 000. Credits to work in
process totaled P480, 000. Analysis of the companys records indicates that direct labor cost totaled
P250, 000 for the year, which represents 20,000 direct labor-hours.

The direct materials used in production during the year totaled: _________________