D. Avery Company uses a predetermined overhead rate based on direct labor hours. For the month of October, Avery's budgeted overhead was P300,000 based on a budgeted volume of 100,000 direct labor hours. Actual overhead amounted to P325,000 with actual direct labor hours totaling 110,000. Compute for the following: _17. Predetermined overhead rate 18. Factory overhead charged to Work in Process account 19. Under / (Over) applied factory overhead _20-22. Assume the following amounts of applied FOH in each account Allocate the under / over applied to these three accounts: Cost of Goods sold P200,000 Ending Finished Goods inventory 100,000 Ending Work in Process inventory 30,000