Labor costs incurred according to labor job tickets and payroll summary were as follows: Forming Finishing Total Week of 1/17/x9: Direct labor-job 101 P15,500 P3,500 P19,000 Direct labor-job 102 7,500 1,000 8,500 Indirect labor-forming department 5,500 5,500 Week of 1/24/x9: Direct labor-job 101 2,000 2,000 Indirect labor-finishing department 750 750 Total P28,500 P7,250 P35,750 a.a..4. Additional factory overhead costs incurred by the forming department: