Roque Press has the service departments $($administration an editorial$)$ and two operating departments $($college texts and professional publications$).$ Following are the direct costs and allocation bases for each of these areas:

$\backslash$table$[[$Department$,\backslash$table$[[$Direct$],[$Costs$]],$ALLOCATION BASES$],[\backslash$table$[[$Pesos of Assets$],[$Employed$]],\backslash$table$[[$Number of$],[$Employees$]]],[$Administration$,$P $450,000,$P $620,000,10],[\backslash$table$[[$Editorial$],[$College texts$]],350,000,144,000,5],[\backslash$table$[[$College texts$],[$Professional publications$]],2,250,000,1,200,000,55],[$Professional publications,$950,000,1,056,000,35]]$

Company management has decided to allocate administration and editorial costs using the pesos of assets employed and number of employees, respectively.

Using the reciprocal $($algebraic$)$ method:

$29.$ What is the total operating cost after allocation of college textbooks?

a$.P2,250,000$

b$.P2,702,566$

c$.P2,493,964$

d$.P2,458,602$

$30.$ What is the total operating cost after allocation of professional publications?

a$.P1,297,434$

b$.$ P$1,164,688$