300 21. Mactan Enterprises is a Philippine exporter of souvenir items manu- factured in the capital city of Cebu. The following overhead cost data have been accumulated: Amount of Activity 100,000 grams Activity Center Cost Driver Materials handling Kilos handled Painting Units painted 50,000 units Assembly Labor hours 4,000 hours Center Costs P 50,000 200,000 120,000 Job RST contains 3,000 units. It weights 10,000 kilos and uses 300 hours of labor. What is the total overhead costs assigned to Job. RST? a. b. P31,955 P27,750 C. P26,000 d. P32,000 based on the following data: