1. Fruit Pint Manufacturing recently completed and sold an order of 50 units that had the following costs:

Direct materials P1,500

Direct labor 8,500

Variable overhead 4,000*

Fixed overhead 1,400**

TOTAL P15,400

*Applied on the basis of direct labor hrs

** Applied at the rate of 10% of variable costs

The company has been requested to prepare a bid for 350 units of the same product. If an 80% learning curve is applied, what is the total cost on the bid-order for 350 units? _______