Malinis Inc. is estimating its fixed and variable costs. The following costs were incurred during the month of July by Malinis Inc. when 200 homes were cleaned:

Cleaning supplies P 2,400

Hourly wages 4,850

Depreciation - cleaning equipment 650

Manager's salary 1,400

Auto commuting expenses 1,600

Office rent 850

Total costs P11,750

Use the account analysis method to determine the total cost equation for Malinis Inc.