Fill in the blanks: The Sanka Company manufactures a variety of expensive furniture. Its job costing system was designed using an activity-based approach. There are two direct cost categories (direct materials and direct labor) and three indirect cost pools. These three cost pools represent three activity areas at the plant. Cost driver Pool rate Budgeted OH P200,000 Parts P2.50 Activity area Materials Handling Cutting Assembly Parts 2,160,000 2,000,000 25.00 250.00 DLH Two styles of cabinets were produced in May, De Luxe and Standard. Their quantities, direct material costs and other data for May 2020 are as follows: Production DM cost # of parts DL Hours Standard 5,000 P3,500,000 100,000 7,500 De Luxe 100 400,000 3,500 1,500 The direct labor rate is P50 per hour. Assume no beginning inventory and ending inventory is 20% of total production. The direct labor rate is P50 per hour. Assume no beginning inventory and ending inventory is 20% of total production. Required. Determine the following: a. The total manufacturing costs of: Standard De Luxe b. The cost of ending inventory: Standard De Luxe Do not use a comma in separating the digits. (Ex. 100000)