• Padilla Books is concerned about the profitability of its regular dictionaries. Company mangers are considering producing only the top- quality, hand- sewn dictionaries with gold- edged pages. Padilla is currently assigning the P2,000,000 overhead costs to both types of dictionaries based on machine hours. Of the overhead, P800,000 is utilities related & the remainder is primarily related to quality control inspectors salaries. The following information about the products is also available: Determine the total cost assigned to hand-sewn dictionaries if more appropriate cost drivers were used.