42. Feast Corporation operates a factory on a two shift basis and pays a late shift differential of 15%. It also pays 4 premium of 50% for overtime work, Since Feast manufactures only for stock, the cost system provides for uniform direct labor hourly charges for production done without regard to shift worked or worked done on an overtime bases. Overtime and late shift differentials are included in Feast’s factory overhead application rate. The January payroll for production workers is as follows: Wages at basis of direct labor rates 325,000 Shift Differentials 25,000 Overtime Premiums 10,000 labor should be charged For the month of January, what amount of direct | to Work in Process account? a. P325,000 c. P350,000 'b. P335,000 d. P360,000