Below are accounts taken from the books of Kia Company:

Freight out	P	73,200
Repairs & maintenance-factory equipment		126,200
Indirect labor		24,900
Factory supplies used		34,900
Plant heat, light & power		213,600
Doubtful accounts expense		90,000
Depreciation store equipment		120,000
Depreciation factory equipment		166,000

Compute for the factory overhead.

		565,600
		685,600
		439,400
		540,700