Mariel Co. is planning to sell 600 straw hats on April 2021. Each hat requires 1/2 kilo of straw and 1/4 hour of direct labor. Straw costs P0.20 per kilo and employees of the company are paid P22.00 per hour. Mariel Co. has 80 kilos of straw and 40 hats in beginning Inventory and wants to have 50 kilos of straw and 60 hats in ending inventory. How much would Mariel Co's raw material and direct labor cost in April?