1. Meow Supplies applies manufacturing overhead costs to products at a budgeted indirect-cost rate of P60 per direct manufacturing labor-hour. A retail outlet has requested a bid on a special order of the Toy Mouse product. Estimates for this order include: Direct materials P40,000; 500 direct manufacturing labor-hours at P20 per hour; and a 20% markup rate on total manufacturing costs.

Manufacturing overhead cost estimates for this special order total: