Manaloto Waters Co. is a company involved in bottling spring water. The company purchased a bottling plant on January 2, 2021. The plant is made up of three significant components, the cost of which is as follows:

Description of the component	Cost	Residual Value	Useful life
Engine	1,500,000	500,000	5 years
Conveyor belt and fittings	2,000,000	0	8 years
Outer structure	800,000	50,000	3 years

Other costs incurred in relation to the bottling plant are as follows:

Description of cost	Cost	Transaction date
Delivery and installation	750,000	Jan. 5, 2021
Staff training	60,000	Jan. 15, 2021
Testing to ensure that the plant is fully operational before the start of production	33,000	Jan. 19, 2021
Launch party	210,000	Jan. 21, 2021
Initial operating loss	45,000	March 31, 2021

Other information: - The plant was available for use in production on February 1, 2021, although production only began on March 1, 2021. - The plant was temporarily idle during December 2021 when the factory closed down for its annual holiday period. - The company uses the straight-line method when depreciating its bottling plant (not apportioned for part of a month). - All "other costs" are considered to be incurred evenly among the three significant components of the bottling plant (i.e., where appropriate, a third of the cost is allocated to each component) - The only other asset owned by Manaloto Waters Co. is land which was purchased on December 5, 2019, for P4,000,000. 1. Based on the above and the result of your audit, you are to provide the answers to the following: a. How much is the total cost of the engine in 2021? b. How much is the total cost of the conveyor belt and fittings in 2021? c. How much is the total cost of the outer structure in 2021? d. How much is the total depreciation expense of the plant in 2021? e. How much is the total depreciation expense of the plant in 2022?