The Fitness Club has two operating departments- Programming & Classes and Individual fitness. There are also two service centers- Janitorial and Cafeteria. Janitorial costs are allocated based on square footage, while Cafeteria costs are allocated based on number of employees. The costs traceable to the operating and service center during 2019 were as follows: Service Centers Operating Departments Programming & Classes Individual Fitness Materials 5,000 MOH Total Janitorial P 10,000 100,000 20,000 130,000 Square footage I , 600 No. of Employee 5 P 200,000 300,000 40,000 540,000 8,000 P 8,000 265,000 75,000 348,000 24,000 19 150,000 90,000 245,000 32,000 6 In addition to these costs, the Cafeteria generates revenues of P480,000. Janitorial is allocated based on square footage and Cafeteria is allocated based on the number of employees Using the algebraic method of allocating service center costs Determine the total costs of Programming and Classes