May Company goes through two departments in the production process.

Each unit requires

two direct labor hours in Department A and one hour in Department B.

Labor cost is P8 per

hour in Department A and P10 per hour in Department B. The labor capacity for a normal eight-

hour shift for a month is 50,000 direct labor hours each for both Departments A and B.

Overtime

is paid at time and a half.

What would be the budgeted direct labor cost for January, assuming

a budgeted production of 30,000 unit