1.The accounting records for 2017 of DB Co. showed the following:

Decrease in Raw materials inventory P45,000

Decrease in Finished Goods Inventory 150,000

Raw material purchased 1,290,000

Direct labor payroll 600,000

Factory Overhead 900,000

Freight-out 135,000

The cost of raw materials used for the period amounted to?

2.Albuquerque Manufacturing Company uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. Last year, the company worked 57,000 actual direct labor hours and incurred 345,000 of actual manufacturing overhead cost. The Company had estimated that it would work 55,000 direct labor hours during the year and incur 330,000 of manufacturing overhead cost. The company's manufacturing overhead cost for the year was:

3.The regular working days in a factory are Monday to Friday. Joe and Pat (who are being paid P25 and P27 per hour, respectively) worked on Jobs 31 and 32 for the period August 4 to 10. The weekly time records and summary of the job tickets show the following: Total number of hours time in: Joe = 45, Pat = 43; Overtime: Joe = 6, Pat = 5; Expended on the jobs: No 31: Joe = 26, Pat = 17; No. 32: Joe = 20, Pat = 21. Joe was authorized to work on overtime on job no. 31 because of its rush nature; Pat had to work on overtime on job no. 32 to make up for a machine breakdown during the week. Overtime premium is 25%. Factory overhead is 60% of direct labor cost and materials cost comprises 80% of total production cost. What should be the respective production costs of job nos. 31 and 32?