Mema Company manufactures children's recreational equipment. The purchasing department is finalizing plans

for next year and has gathered the following:

Part A19 Part B12 Tricycles Bicycles

Beginning inventory 3,500 1,200 800 2,150

Ending inventory 2,000 1,800 1,000 900

Unit cost P1.20 P4.50 P54.50 P89.60

Projected unit sales 9 6,000 130,000

Component usage:

Tricycle 2 per unit 1 per unit

Bicycle 2 per unit 4 per unit

1. The budgeted peso value of Wellnut Company's purchases of Part A19 for next year is:
2. Using the information above, the budgeted cost of PartB12 is: