Mandu Corp. acquired a machine at a total cost of P5,200,000. The estimated life of the machine is 8 years or a total of 100,000 working hours with no salvage value. The operating machine totaled:...

Mandu Corp. acquired a machine at a total cost of P5,200,000. The estimated life of the machine is 8 years or a total of 100,000 working hours with no salvage value. The operating machine totaled: 2020, 5,000 hours; 2021, 12,000 hours. If the working hours method is used, the depreciation for the year 2021 is