The following data are given for the period Sept. 12-18, 2018. Total Hours Hours Regular Overtime Job Order Job Order Job Order Hours Hours S1 S2 S3 Munar 48 46 Narel 46 43 3 12 20 9 Delivery 4 Ollie 50 48 Paras 53 46 Quito 53 45 Reyes 51 45 2786 15 25 9 16 30 5 17 15 20 10 18 17 Repairs 5 Munar is the foreman with hourly rate of P60. All the workers under him receive P50 per hour. Overtime worked was rendered on working days on Job Order S3, based on a rush order. Accordingly, overtime premium is 25%. 3. Laguna Mfg. Company charges factory overhead to production at 80% of direct labor cost. Jobs M42 and M43 were completed and sold in May, 2018. Total direct material cost and prime cost for Jobs M42 were P18,000 and P28,000, respectively. Production cost of Jobs M43 amounted to P62,400, with factory overhead equal to 48% of direct material cost. How much were the direct labor costs of Jobs M42 and M43? 4. E Company's Job Order No. 205 (for the manufacture of 6,000 coats) was completed in August, 2018 at the following unit cost: Direct materials Direct labor P1,500 1,000 Factory overhead (including allowance ofP50 for spoiled work) 500 Final inspection revealed Job No. 205 disclosed 600 spoiled coats. These were subsequently sold to a jobber for P690,000.