As part of a cost study, the cost accountant of Rod Laman Inc. has recorded the cost of operations at seven different levels of material usage. This information is shown as follows:

Kilos of Materials Cost of Operations

100 P1,000

75 600

25 400

150 1,500

175 1,600

50 600

125 1,300

Sum of the kilos (X) 700 Sum of the costs (Y) P7,000

Sum of kilos multiplied by costs ((XY)) P852,500

Sum of the kilos squared ((X)2) 87,500

Using the least squares method, the fixed portion of the cost is

A. P109 C. P200

B. P129 D. P271