Aurora, a production employee is paid P180 per hour for a regular work of 40 hours. During the week ended March 23, Aurora worked 50 hours and earned one and a half times for overtime hours.

a. What is the amount that should be charged to Work in Process account if the overtime premium is charged to a job that is taken as a rush order?

b. What is the amount that should be charged to Work in Process account, if the overtime premium is charged to manufacturing overhead?