Problem 3. The following information is provided by Maunlad Mfg. Corp.

:
COGM P 470,000
Labor Cost 100,000
FOH 50,000
FG Beginning 30,000
FG Ending 20,000
COGS 480,000
Raw Materials Used 500% of WIP end
WIP end 75% of WIP beginning
How much would be the costs of raw materials used?

Problem 4. If the total manufacturing costs for the month is P142,000,

while the finished goods beginning and ending were P20,000 and
P12,000 respectively. How much would be the costs of Work in
Process Beginning and Ending respectively, assuming cost of goods
sold is P158,000 and that the work in process ending is 80% of the
work in process beginning?

Problem 5. The following information was taken from the accounting books of
Cody Co’s.
Decrease in Raw Materials Inventory P 15,000
Increase in Finished Goods Inventory 35,000
Raw Materials Purchased 430,000
Direct Labor Payroll 200,000
Factory Overhead 300,000
Freight out 45,000
Indirect materials used 2,500
Purchase Discount 1,250
Purchase Return 2,250
Sales Return at cost 5,000
Excess materials issued (return from factory) 1,000
How much is the cost of goods sold if there is no WIP at the beginning or at the
end?