Ferremaro, Inc., a manufacturer of handcrafted shoes, maintains its principal office in Cubao, Quezon City. It has branches/sales offices in Cebu and Davao. Its factory is located in Marikina City where most of its workers live. Its principal office in Quezon City is also a sales office. Sales of finished products for calendar year 2009 in the amount of P10 million were made at the following locations: i) Cebu branch 25% ii) Davao branch 15% iii) Quezon City branch 60% Total 100% Where should the applicable local taxes on the shoes be paid? Explain. (3%)