\fRegirock Incorporated a manufacturer of gravel and sand, has provided the following data for the month of March. The balance In the Work In Process Inventory account was $55,000 at the beginning of the month and P37,000 at the end of the month. During the month, Reglrock Incurred direct materials cost of P145.400 and a direct labor cost of $78,700. The actual manufacturing overhead cost Incurred was $18,000. The applied manufacturing overhead cost was 75% of direct labor cost. The Work-in-Process for the period was PThe job order cost sheets used by Animo Company revealed the following- Job No. Balance, Apr 1 Apr Production Costs 124 #37.000 P 125 32 000 30.000 126 25,000 127 29.000 128 25,000 129 20.000 Jobs No. 124. 125, and 126 were shipped to customers In April. Jobs No. 127. 128, and 120 were completed in May. COST OF GOODS SOLD for the month of April amount to\fLeafon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department's predetermined overhead rate is based on machine hours and the Customizing Department's predetermined overhead rate is based on direct labor hours. At the beginning of the current year, the company had made the following estimates: Customizing Casting Machine-hours (MH) 20,000 17.500 Direct labor-hours (DLH) 7,000 9.000 Total Fixed MOH P 175,000 # 165.500 Variable MOH per MH # 2.50 Variable MOH per DLH P 9.00 During the current month, the company started and finished Job Leaf-118. The following data were recorded for this job: Job Leaf-118 Customizing Casting Machine-hours 500 700 Direct labor-hours 100 450 The amount of overhead applied In the CASTING DEPARTMENT to Job Leaf-118 Is closest to # Note: For interim calculations, use 5 decimal places; ROUND-UP final answer to a whole number