A partial listing of costs incurred at BFAR Mfg during March 2022 appears below: Administrative salaries Depreciation on administrative equipment Depreciation on production equipment Direct labor Direct materials Indirect materials Sales commissions Utilities factory $71,236 30,000 40,000 229,000 949,478 25,781 58,220 85,438 The company applies manufacturing overhead at 75% of direct labor cost. How much is the total product cost for March under the actual cost system? Below are the following costs of BFAR Mfg, a company engaged in the manufacture of face masks: Mask filter fabric Glue (to use in attaching to masks) President's salary Wages of production workers Annual insurance premium on factory equipment Factory building depreciation $10 per unit P0.20 per unit $200,000 $500,000 $120,000 $10,000 Total face masks produced during the period is 160,000 units. If the cost object is the masks produced, how much are direct costs? BFAR Mfg's average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead If 22,000 units are produced, how much is the total amount of direct manufacturing cost? # 52.00 38.00 16.50 26.00 BFAR Mfg has the following cost information for March 2022: Business permit expense Depreciation of office photocopy machine Doubtful accounts expense Electricity bill for office headquarters Rent of a stall inside the mall to sell the finished goods Store supplies used Various selling costs How much is total distribution cost? P 10,000 3,000 22,000 45,000 40,000 5,000 14,000