Items 4 and 5 are based on the following information: Brown Polo Company manufactures two products, A and B. In the previous year, it incurred Php 1,000,000 in overhead costs. After implementing activity-based costing (ABC), the company's accountant identified the following related information: Activity Proportion of Overhead cost Material handling and delivery 32% Inspections 25% Supervision 31% Purchasing 12% The number of activities for the two products is as follows: Number of deliveries Number of inspections Hours of supervisor time Number of purchase orders Product A Product B 260 140 750 500 4,300 5,700 1,200 1,300 A customer order for a set of Product B would require the following: 4 5 Direct materials Php4,500 Number of inspections Direct labor cost Php500 Hours of supervisor time Number of deliveries 3 Number of purchase orders 2 4. Using ABC, how much overhead cost should be applied to the above customer order? 5. Using ABC, what is the total product cost for the above customer order