Following is the calculation of total cost in respect of the order:

Rubber	P10,000	The order requires a special type of rubber. Only 25% rubber is currently available in stock. The rubber was purchased 2 years ago at the cost of P3,000. If the rubber is not used on this order, it will have to scrapped at a price of P1,000. Remaining quantity shall have to be procured at the price of P7,000
Oil	P1,000	All required quantity of oil is currently available in stock. The cost of oil that will be used on the order is P1,000. The current market value of the required quantity of oil is P1,200. If oil is not used on order, it could be used in the production of other tires.
Other Materials	P2,000	All other materials will have to be procured
Direct Labor	P5,000	P5,000 represents the cost that would be paid to direct labor in respect of the time that they work on the order. If direct labor is not utilized on this order, they remain idle for the entire time. Direct labor is paid idle time equal to 60% of the normal pay in order to retain them
Supervisor's Salary	P1,000	This represents the shares of factory supervisor's salary for the number of days in which production for the order will take place
Depreciation of equipment	P3,000	This represents the manufacturing equipment's depreciation for the number of days in which production for the order will take place
Lease rental of factory plant	P12,000	This represents the share of lease rentals of the factory plant for the number of days in which production for the order will take place
Electricity	P8,000	The order would require 3,000 units of electricity which is expected to cost P8,000
Overheads Allocation	P6,000	This represents the apportionment of general and administrative overheads based on the order
Total Cost	P48,000

Calculate the relevant cost for the order. Following is the calculation of total cost in respect of the order:

Rubber	P10,000	The order requires a special type of rubber. Only 25% rubber is currently available in stock. The rubber was purchased 2 years ago at the cost of P3,000. If the rubber is not used on this order, it will have to scrapped at a price of P1,000. Remaining quantity shall have to be procured at the price of P7,000
Oil	P1,000	All required quantity of oil is currently available in stock. The cost of oil that will be used on the order is P1,000. The current market value of the required quantity of oil is P1,200. If oil is not used on order, it could be used in the production of other tires.
Other Materials	P2,000	All other materials will have to be procured
Direct Labor	P5,000	P5,000 represents the cost that would be paid to direct labor in respect of the time that they work on the order. If direct labor is not utilized on this order, they remain idle for the entire time. Direct labor is paid idle time equal to 60% of the normal pay in order to retain them
Supervisor's Salary	P1,000	This represents the shares of factory supervisor's salary for the number of days in which production for the order will take place
Depreciation of equipment	P3,000	This represents the manufacturing equipment's depreciation for the number of days in which production for the order will take place
Lease rental of factory plant	P12,000	This represents the share of lease rentals of the factory plant for the number of days in which production for the order will take place
Electricity	P8,000	The order would require 3,000 units of electricity which is expected to cost P8,000
Overheads Allocation	P6,000	This represents the apportionment of general and administrative overheads based on the order
Total Cost	P48,000

Calculate the relevant cost for the order.