pls help

On December 31, 2020, AAA company shows the following account for machinery it had assembled for its own use during 2020 Machinery (JO #7339344) Cost of dismantling old machine - 14,480 cash proceeds from sale of old machine - 12,000 raw materials used - 76,000 labor on construction - 49,000 cost of installation - 11,200 materials spoiled in machine trial runs - 2,400 profit on construction - 24,000 purchase of machine tools - 13,000 An analysis of the details in the account disclosed the following: 1. Cash discounts received on the payments for materials used in construction totaled P3,000 and these were reported in the purchase discount account 2. The factory overhead account shows a balance of P292,000 for the year ended December 31, 2020; this balances exceeds normal overhead on regular plant activities by approximately P16,900 and is attributable to machine construction The adjusted cost of the machinery is