Davis Corporation reported the following for the month of November: Total hourly wages of plant workers P 80,000 Advertising 134,000 Sales Commission 40,000 Depreciation of machine used in production 28,000 Depreciation of administrative equipment 27,000 Indirect Labor 25,000 Administrative Salaries 95,000 Utilities, factory 11,000 Direct Materials 200,000 Freight Out 20,000 What is the total manufacturing overhead costs for November? P46,000 P53,000 OP64,000 O P84,000