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Budgeted overhead costs before allocation Budgeted machine hours Budgeted direct labor hours Budgeted hours of service of quality control Budgeted hours of Quality Control

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Budgeted overhead costs before allocation Budgeted machine hours Budgeted direct labor hours Budgeted hours of service of quality control Budgeted hours of Quality Control Maintenance Machining Assembly Total P350,000 P200,000 P400,000 P300,000 P1,250,000 50,000 hours 50.000 hours 25,000 hours 25,000 hour's 7,000 hours 21,000 hours 7,000 hours 35,000 hours 10,000 hours 18.000 hours 12.000 hours 40.000 hours service of maintenance

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