42. Ms. Se Ri, a production worker earns P14,904 a month, and the company pays one month's salary as bonus at the end of the year. Ms. Se Ri is also entitled to a half month paid vacation. The company also pays P2,070 a year into a pension fund of the worker. All labor-related fringe benefits of production workers are treated as manufacturing overhead. Bonus, vacation pay, and pension costs are charged to production during the 11 months the employee is at work. What is the total liability for bonus, vacation and pension? a. P2,484 b. P1,206 c. P2,124 d. P2.540