Using ABC, the total manufacturing costs for product Regular is? Victorious Company manufactures two types of Electronic Toy, the Regular and SuperPro. The following data have been obtained: Direct material cost per unit Direct labor cost per unit Direct labor hours Machine hours Engineering hours Number of set ups Number of units Overhead Cost Item Setup costs Regular P33 P32 Engineering costs Machine costs 12,000 2,000 450 5 8,000 Currently, overhead costs are assigned to products on the basis of direct labor hours, but the company decided to adopt the ABC method of cost allocation. The overhead consists of the following items: Super Pro P38 P44 3,000 4,000 450 20 2,200 Cost Driver No. of setups No. of engineering hours No. of machine hours Amount P250,000 180,000 900,000