ABC Company has the following cost components for 43,750 units of product for the year:

Direct materials Php87,500.00

Direct labor 43,750.00

Manufacturing overhead 87,500.00

Selling and administrative expense 65,625.00

All costs are variable except for Php37,500 of manufacturing overhead and Php50,000 of selling and administrative expenses. The total costs to produce and sell 41,250 units for the year are?