14. Gold Metal Works Corporation is a special order manufacturer of metal products. Each period the company accumulates fairly large quantities of metal shavings and trimmings from the products it manufactures. At least, once a month. the scrap metals are sold to a local scrap metals dealer. This month scrap sales for shavings and trimmings not traceable to any particular jobs total P5,500. In addition. during the current year period 200 metal door facings were cut to an incorrect size on job number 492 and had to be replaced. Although the defective facings cannot be used on job 492, they can be sold as salvage for P22.50 each. The cost of cutting the 200 defective facings is: Materials (1,200 square ft of sheet metal X P10 each) P 12,000 Labor (10 hours X P150 pr hour) 1,500 Factory overhead (10 hours X P450 per hour) 4 500 Total cost of scrap on job number 492 P 18,000 The total amount remove from work in process account must be: A P18.00d B. P23,500 c. P4.500 D. P13.500