13. Condotti Company's Job 205 for the manufacture of 6,600 coats was completed during August 2019 at the following unit costs: Direct materials Direct labor Factory overhead (include allowance of P50 for spoiled work) Total P 1,500 1,000 500 P 3.000 Final inspection of Job 205 disclosed 600 spoiled coats which were sold to a jobber for P600,000. Assume that spoilage loss is charged to all production during August 2019. What will be the unit cost of the good coats produced on Job 205? 14. Using the same information in no. 14, and assuming that spoilage loss is attributable to exacting specifications or chargeable to particular job, what would be the unit cost of the good coats produced in Job 205? 15. Spoon Company manufactures a product exclusively to customer order. Employing a job order cost system. On February 1, 2019, its work in process inventory (5-partially completed jobs) has a cost of P3,000. During February, no additional orders were put into production and 18 orders were completed (total cost, P24,000) of which 14 (cost, P20,000) were shipped. Material requisition in February totaled P17,000 and direct labor cost were, P8,000. At the beginning of February, a predetermined overhead rate of 150% of expected direct labor cost was established. How much is the February 28, 2019 work in process inventory?