(with solution)

300 21. Mactan Enterprises is a Philippine exporter of souvenir items manu- factured in the capital city of Cebu. The following overhead cost data have been accumulated: Amount Activity Center Cost Driver of Activity Center Costs Materials handling Kilos handled 100,000 grams P 50,000 Painting Units painted 50,000 units 200,000 Assembly Labor hours 4,000 hours 120,000 Job RST contains 3,000 units. It weights 10,000 kilos and uses 300 hours of labor. What is the total overhead costs assigned to Job. RST? a. P31,955 b. P27, 750 C. P26,000 d. P32,000 on the following data