ABO Corporation manufactures two products, AB and BC. It uses the activity -based costing. The relevant data for the last period were provided below: AB BC Units produced 12,000 180,000 Batch size in units 20 40 If set up costs incurred amounted to P 80,000, how much is allocated to product BC?

P 48,000

P 60,000

P 32,000

P 20,000