How much is the total Manufacturing overhead of XYZ Company, if the following balances are reflected in its books: Direct Materials- P95,000; Direct Labor - P45,000; Factory Supervisor's Salary - P18,000; Factory Insurance Expense-12,000; Factory Depreciation - P22,000 and Indirect Labor - P11,000. O P63,000 O P52,000 O P203,000 O P108,000