Manufacturing Overhead P175,450

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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

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