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A. 3. Laguna Mfg. Company charges factory overhead to production at 80% of direct labor cost. Jobs M42 and M43 were completed and sold in

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3. Laguna Mfg. Company charges factory overhead to production at 80% of direct labor cost. Jobs M42 and M43 were completed and sold in May, 2018. Total direct material cost and prime cost for Jobs M42 were P18,000 and P28,000, respectively. Production cost of Jobs M43 amounted to P62,400, with factory overhead equal to 48% of direct material cost. How much were the direct labor costs of Jobs M42 and M43?

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