A Company manufactures two products: Shalom and Peace. During the year, it produced 80 Shalom and 60 Peace products and incurred estimated overhead costs of P350,000. An analysis of estimated overhead costs reveals the following activities: Activities 1 Machining 2 Inspection 3 Packing Cost of direct materials Cost of direct labor Cost Drivers Machine hours (MH) Number of inspections Orders Total Cost P120,000 80,000 150,000 Shalom 1,200 MH 800 MH 100 inspections 500 inspections 800 orders. 700 orders P143,000 80,000 Peace P188,000 110,000 Amounts must be in whole numbers. Example: 88,000 or (88,000) Unit costs be in whole numbers. Example: 88 The company sold 40 units of Shalom at P8,000 per unit. While for Peace, 20 units were sold at P7,500. Format of percentages: 88% Words must be in capital letters. What product has the highest total manufacturing cost for the year? Shalom or Peace?