1. Frankie Company reports the following costs and expenses in January 2021.

Advertising P 15,000 Factory utilities P 10,800

Depreciation-Factory Equipment 14,500 Indirect labor 55,200

Depreciation-Delivery Truck 10,800 Office supplies used 11,100

Direct labor 82,100 Property taxes-Factory 5,500

Direct materials used 135,600 Repairs-Office Equipment 4,200

Factory managers salary 25,000 Sales commissions 32,000

Factory repairs 13,500 Sales salaries 73,400 REQUIRED:

1. MANUFACTURING OVERHEAD

2. PRODUCT COST

3. PERIOD COST