The following manufacturing costs data are available for Division 91 1. Work in process, January 1, 2018: Factory Job No. Materials Labor Overhead Total 156 P35,000 P44,000 P66,000 P145,000 Costs for 2018: Incurred by Jobs Materials Labor Other Total 156 P2,000 P14,000 P- P16,000 157 52,000 106,000 158,000 158 24,000 18,000 42,000 159 8,000 2,000 10,000 Not Incurred by Jobs Indirect materials and supplies 30,000 30,000 Indirect labor 106,000 106,000 Employee benefits 46,000 46,000 Depreciation Supervision 1 1 24,000 24,000 40,000 40,000 Factory overhead for 2018: Budgeted Manufacturing Overhead: Variable - Indirect materials and supplies P 32,000 Indirect labor 112,000 Employee benefits 48,000 Fixed Depreciation 24,000 Supervision 40,000 Total P256,000 Budgeted Direct Labor Costs P160,000 Manufacturing Overhead rate per direct labor cost (P256,000/P 160,000) 160%