Abner corporation has manufactured 100,000 units of compound X in 2019 at the following cost. Labor of P242.500 of which 93% represent direct labor. Materials of P182.500 of which 90% represent direct materials. Opening work in process is P88,125. Closing work in process inventory is P67.500. Overhead is applied at 125% of direct labor cost.

1. How much is the cost of manufactured?

2. How much is the manufacturing overhead applied?