Direct labor $-$ XYZ

What was the total manufacturing cost associated with Job No$.678$ for $2022?$

a$.$ P $45,000$

b$.$ P $49,500$

c$.,P58,500$

d$.P67,500$

The Work$-$In$-$Process account of the Rainbow Company follows:

Chapter $4$ Job Order Costing

Overhead is applied to production at a predetermined rate, based on direct labor

cost$.$ The work in process at April $30,2022$ represents the cost of Job No$.456,$

which has been charged with direct labor cost of P$3,000,$ and Job No$.789,$ which

has been charged with applied overhead of $P2,400.$

The cost of direct materials charged to Job No$.456$ and Job No$.789$ amounted

to:

a$.P8,700$

b$.,P7,600$

c$.$ P $4,500$

d$.$ P $4,200$

The prime cost during the month amounted to:

a$.$ P $70,000$

b$.$ P $90,000$

c$.$ P$120,000$

d$.$ P$145,000$