1. a.

Material Control   P2,500,000

               Accounts payable             P2,500,000

b. Work in Process- Material                   P2,045,000

     Factory overhead                                   360,000
     Salaries Expense                                     42,000
     Administrative and General Expense   35,000
              Material Control                                               P2,482,000

c. Work in Process-labor                           P1,650,000

Factory Overhead                                       550,000
Salaries Expense                                       840,000
Administrative and General Expense       460,000
Payroll   P3,500,000

d. Payroll      P3,500,000
Withholding Tax               P230,000
              SSS Payable                         83,500
Phil. Health Payable             28,000
Pag-ibig Payable                 86,000
Accounts Payable             3,072,500

e. Factory Overhead                                       P125,000

Salaries Expense                                           54,000
    Administrative and General Expense           32,500
                 SSS Payable         P83,500
                 Phil. Health Payable   28,000
                 Pag-ibig Payable   86,000
                 ECC Payable       14,000

f.  Factory Overhead       P1,170,000

Salaries Expense           120,000
Administrative and General Expense   80,000
Accounts Payable P920,000
                 Accumulated Depreciation    450,000

g.  Work in Process-overhead         P2,145,000

Factory Overhead                   P2,145,000

h.  Finished Goods Inventory           P5,860,000

Work in Process- Material               P2,051,000
                 Work in Process- Labor         1,641,000
Work in Process- Material   2,168,000

i.   Accounts Receivable                     P8,847,000

 Sales (5,898,000 X 1.5)     P8,847,000

Cost of Goods Sold                     P5,898,000

Finished Goods Inventory   P5,898,000

j.  Cost of Goods Sold                     P60,000

Factory Overhead     P60,000

2.   Raw material used                                      P2,045,000

      Direct Labor                                                   1,650,000                       
      Factory Overhead(applied)                          2,145,000   
      Total Manufacturing Cost                          P5,840,000  
      Work in process-beginning                             449,000  
      Total Cost of Goods Place in Process     P6,289,000
      Work in process-ending                                 (429,000)  
      Cost of Goods Manufactured                   P5,860,000
      Finished Goods-beginning                              525,000   
      Total Goods Available for Sale                  P6,385,000
       Finished Goods-Ending                                (487,000)   
       Cost of Good Sold                                     P5,898,000