Nidoran Woodworking Corporation produces fine cabinets. The company uses a job-order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated shaper Additional information is provided below for the most recent month Estimates at the beginning of the month: Estimated total fixed MOH P 32.075 Capacity of the shaper 350 hours Actual results Sales P79.26 Direct materials P12.200 Direct labor P17.400 P35700 Actual total fixed MOH P8100 Selling and administrative expense 300 hours Actual hours of shaper use The Manufacturing Overhead Applied amount to