Roderick Company
1. Manufacturing Overhead
Factory Utilities P15,600
Depreciation on factory equipment 12,650
Indirect factory labor 48,900
Indirect material 80,800
Factory manager’s salary 13,000
Property taxes on factory building 2,500
Factory repairs 2,000
Manufacturing overhead P175,450
2.product cost
Direct material used P137,600
Direct labor 89,100
Manufacturing labor 175,450
Product cost P402,150
3. period cost
Depreciation on delivery trucks P8,800
Sales salaries 46,400
Repairs to office equipment 2,300
Advertising 18,000
Office supplies 5,640
Period cost P75,500