A Enterprises operates its factory on a two-shift basis and pays a late -shift differential of 15 percent above the regular wage rate of P18 per hour. The company also pays a premium of 50 percent for overtime work. During 2019, work occurred in the following categories: Number of hours worked during the regular shift : 10,000 Number of overtime hours for regular shift workers: 300 Number of hours worked during the late shift: 6,000 Compute the amount of labor-related cost to assign to factory overhead