The following is a list of manufacturing costs incurred by Eros Manufacturing Co. during April: Direct materials used                          P154,800 Indirect materials used                        63,000 Direct labor employed                        392,500 Indirect labor employed                     175,300 Utilities expense - factory                  91,200 Rent expense - factory                       140,800 Depreciation expense - factory equipment   82,000   Calculate the factory overhead cost incurred. Calculate the direct manufacturing costs for the month of April How much is the conversion cost?

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