DEF Manufacturing Company, which applies overhead at the rate of 190% of direct material cost, began work on job no. 101 during June. The job was completed in July and sold during August, having accumulated direct material and labor charges of P27,000 and P15,000, respectively. On the basis of this information, the total overhead applied to job no. 101 amounted to:?

Select one:

a.

P70,500.

b.

P28,500.

c.

P0.

d.

P51,300.

e.

P79,800.