Galinganmo Corp has two service departments and two producing departments. The following are data available for the year 2021: FOH cost Estimated Labor Hrs Area Occupied Maintenance P129,000 2,900 1,200 Security 105,000 1,100 1,500 Cutting 416,000 2,000 1,900 Assembly 380,000 1,600 3,200 The maintenance costs are allocated based on estimated labor hours and security is allocated based on space occupied. The producing department uses machine hours with 50,000 for cutting and 25,000 for assembly to determine the factory overhead rate.