Total manufacturing-related costs incurred for a Company in August for all jobs is as follows:

Direct materials

P900

Insurance-factory building

150

Direct labor

1,200

Property taxes-factory building

400

Other factory overhead costs

1,450

Factory overhead applied

1,650

Assuming a company uses a normal costing system and applies overhead based on a predetermined rate, what is the

Credit to Overhead Control to close the account at the end of the year?