pls indicate the formula and explain.

Medical Needs Manufacturing Corporation manufactures two models of a medical device: Model 101 and Model 102. Below is the current year production data for the company: Model 101 Model 102 Direct material in units 97,000 113,000 Direct labor hours 30,000 40,000 Machine hours 26,000 13,000 Number of setups 300 600 Number of devices produced 16,000 8,000 The 210,000 units of material had a total cost of P1, 365,000. Direct is P17 per hour. The company has a total overhead production cost of P1, 850,000. If Medical Needs Manufacturing Corporation applies factory overhead using machine hours, how much is the total production cost for Model 101? Select one: a. P2,373,833 O b. P2,031,167 c. P1,933,357 d. P1,057,143 Both products pass through Machining, Set-up and Inspection Departments. The departments' combined manufacturing overhead costs: P Machining costs Setup costs Inspection costs 375,000 120,000 105,000 Whereas, the activity cost drivers are machine hours, number of production runs and inspection hours, respectively. Using the activity based costing of computing the overhead costs, how much is the total manufacturing costs of both products Select one: a. P745,000 O b. P625,000 c. P1,200,000 d. P455,000 Armada Company applies manufacturing overhead by using a predetermined rate of 150% of direct labor cost. The data that follow pertain to job no. 831: Direct material cost $72,000 Direct labor cost 38,000 If Armada adds a 30% markup on total cost to generate a profit, which of the following choices depicts a portion of the accounting needed to record the credit sale of job no. 831? Account Debited A. Accounts Receivable B. Accounts Receivable c. Finished-Goods Inventory D. Finished-Goods Inventory E. Sales Revenue Amount $167,000 $217,100 $167,000 $217,100 $217,100 Select one: a. Choice E O b. Choice D c. Choice C d. Choice B e. Choice A