14. Ryan Roque Steel Company manufactures steel products. During the current period, an order for 30,000 units was began on Job 143 for Ms. Andrea, a customer. After the job was completed, the units...

14. Ryan Roque Steel Company manufactures steel products. During the current period, an order for 30,000 units was began on Job 143 for Ms. Andrea, a customer. After the job was completed, the units were inspected and 5% of the total units were determined to be spoiled. Andrea agreed to accept the units that were not spoiled instead of the quantity originally ordered. The spoiled units can be sold as seconds for P12.50 each. Spoiled units are kept in an inventory account separate from Finished Goods Inventory account. Total costs charged to Job 143 are:


Materials                                                                      P192,000
Labor (9,000 direct labor hours @P12 per hour)           108,000
Factory overhead (P20 per direct labor hour)                180,000
Total costs                                                                    P480,000




Assuming the spoiled units are the result of a change in design specified by the customer, how much is the cost per unit of goods delivered to Ms. Andrea?