Leafon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department's predetermined overhead rate is based on machine hours and the Customizing Department's predetermined overhead rate is based on direct labor hours. At the beginning of the current year the company had made the following estimates. Casting Customizing Machine-hours (MH) 20.000 16,400 Direct labor hours (DLH) 7.100 9.000 Total Fixed MOH P175.000 P165500 Variable MOH per MH P250 Variable MOH per DLH P 9.00 700 450 During the current month, the company started and finished Job Leaf-118. The following data were recorded for this job Job Leaf-118 Casting Customizing Machine hours 500 Direct labor-hours 100 The amount of overhead applied in the CUSTOMIZING DEPARTMENT to Job Leaf-118 is closest to Note: For Interim calculations, use 5 decimal places; ROUND-UP final answer to a whole number