CAROLINA HERRERA specializes in luxury designer dresses which it manufactures for elite group. The budgeted data for its main plant for 2021 are as follows: Support Functions Administration Producing Departments Cutting Sewing Maintenance Overhead P1,800,000 P800,000 P5,000,000 costs DL hours 20,000 80,000 P6,000,000 20,000 Machine hours 90,000 150,000 Space 4,500 sqm 7,000 sqm 50,000 sqm 25,000 sqm occupied Administration costs are allocated based on direct labor hours while Maintenance costs are allocated based on space occupied. The company uses normal costing method and computes department overhead rate based on direct labors hours in Cutting department and machine hours in Sewing department, after allocating support function costs using direct method. During the year, Greenbelt Store placed an order of 10,000 dresses. Carolina Herrera bills their clients so much to give them 25% gross profit rate. Data for this job are as follows: Cutting Sewing Direct materials P950,000 P210,000 Direct labor hours 20,000 5,000 Direct labor costs P560,000 P1,200,000 Machine hours 16,000 30,000