I need solution on how much of the above costs represent direct labor cost?

3. J Company manufactures specialty products. During the year, the company incurred prime costs of P1,440,000 and conversion costs of P720,000. Overhead is applied at the rate of 20% of direct materials cost. Direct labor is 300% of overhead applied. How much of the above costs represent direct labor cost? a. P180,000 b. P540,000 c. P450,000 d. P360,000 (Adapted)