RC Cola has used a traditional cost accounting system to apply quality control costs uniformly to all products at a rate of P45 per direct labor hour.

RC Cola wants to shift to ABC system. To start this, the following data were gathered:

Activity cost	Cost Driver	Rate	Quantity for main product
Inspection of Materials P600,000	Classes of Materials	? per class	60 classes
Inspection of Goods in Process P850,000	Number of units	? per unit	10,000 units
Final Inspection before delivery of finished goods P500,000	Number of orders	? per order	120 orders

The main product has the following additional data:

1,000 classes of materials

42,500 units

2,500 orders

The average monthly direct labor hours for its main product are 5,200 hours.

1. The quality control cost that would be assigned to the main product using traditional costing would be
2. The rate for the first activity cost pool (inspection of materials) must be
3. The quality control cost that would be assigned to the main product using Activity Based Costing would be