Rosal Corporation has three divisions $-$ marketing, production, and personnel. There is a manager in charge of each division. The flexible budget for each division follows:

$\backslash$table$[[$Controllable costs:$],[$Direct materials,$-,P20,000,-],[$Direct labor,:.,$50,000,-],[$Salaries$,$P $80,000,,$P$70,000],[$Supplies$,20,000,6,000,4,000],[$Maintenance$,2,000,4\mathrm{.}000,2\mathrm{.}000],[$Total$,P102,000,P80,000,P76,000$