Sales and costs data for Maripaz Corporation's new product are as follows: Sales (P22.50 per unit) P225,000 Unit Variable Cost Fixed Cost Manufacturing cost P12.00 P37,500 Administrative cost 4.50 22,500 per unit of production There was no inventory at the beginning of the year. Normal capacity of the plant is 12.500 units. During the year, 12,500 units were manufactured. The total fixed cost charged to expense for the year under the absorption costing shall be OP60.000 P55,500 248.000 P52.500