Zinhu manufacturing Ltd is an upcoming engineering company that manufactures an assortment of metal products. One of their main products which is their cash cow are sliding gates. When manufacturing sliding gates, they actually pass through two main processes to completion. During the first quarter of $2022,$ the following costs of production were attained as follows:

$\backslash$table$[[,1^{st}$ PROCESS,$2^{ND}$ PROCESS$],[$Direct materials were $2000$ units at P$50,100000,60400],[$Direct materials,$40000,80000],[$Direct labour,$60000,4512],[$Direct expenses,$17500,10\%$