Borongan Company granted the following fringe benefits in 2016: 

- January 15 - paid P68,000 for the birthday celebration expense of its vice president for operations. 

- February 14 - distributed iPhones costing P47,600 each to four supervisory employees as incentives. 

- April 2 - granted the use of residential unit to the vice president for finance with fair value of P3,000,000. 

- August 4 - transferred ownership of a residential dwelling with zonal value of P4,000,000 and the assessed value of P3,000,000 to the company president. 

- December 15 - distributed P896,000 in the 13th month pay to all employees (20% of this relates to managerial or supervisory employees) 

What is the fringe benefit tax respectively in the third and fourth quarters?