C Cosmetics has three major product line, Hair Care, Facial Care and Skin Care. The following statement of profit or loss for the year ended April 30, 2019, was prepared by product line, using the full cost allocation.

Explanatory data are as follows:

(a) Cost of goods sold. The company's inventories of materials and finished products do not vary significantly from year to year. Factory overhead was applied to products at 120% of direct labor costs. The factory overhead costs for the year were as follows:

Variable indirect labor and supplies P50,000

Variable employee benefits on factory labor 30,000

Supervisory salaries and related benefits100,000

Plant occupancy cost P 180,000