Common Company had the following information from their financial reports:
	Sales (P400 per unit)	P	3,200,000.00
	Manufacturing Costs
		Direct Materials		800,000.00
		Direct Labor		480,000.00
		Variable Overhead		320,000.00
		Fixed Overhead		500,000.00
	Selling and Administrative Costs
		Variable (based on unit sales)		320,000.00
		Fixed (Allocated)		300,000.00
Fixed Overhead pertains to salaries of departmental personnel and other controllable costs. What amount should be considered for evaluation of Common company, given that it is delegated as a Profit Center?