The records of XYZ Company revealed the following data:

The company applies its factory overhead at a rate of P7.50 per direct labor hours. The payroll for the month showed a total direct labor hours worked at 77, 000.

How much is the total factory overhead costs to be shown on the Statement of Cost of Goods Manufactured?

Indirect materials and factory supplies Supervisory salaries Repairs and maintenance Heat, light and power Overtime premium-plant workers Fringe benefits for plant workers Depreciation-plant Insurance-plant Promotional expenses Patent amortization expense Delivery expense P 68,000 P 68,000 40,000 28,000 20,000 15,000 190,000 22,000 20,000 30, 000 25. 0001