please help me answer this problem. thank you!

C. The Work in Process of Bangerz Company showed the following: Work in Process Materials 38,750 Direct labor 36,875 Factory Overhead 29,500 Finished Goods 93,750 Materials charged to the only job still in process amounted to P8,000. Factory overhead is applied at a predetermined percentage of direct labor cost. 8. The predetermined factory overhead rate is 9. The direct labor cost contained in Finished Goods Inventory account is 10. The factory overhead included in the Finished Goods Inventory account is