26. Relay Corporation manufactures batons. Relay can manufacture 300,000 batons a year at a variable cost of P750,000 and a fixed cost of P450,000. Based on Relay's predictions, 240,000 batons will be sold at the regular price of P5.00 each. In addition, a special order was placed for 60,000 batons to be sold at a 40 percent discount off the regular price. The unit relevant cost per unit for Relay's decision is a. P1.50. b. P2.50. c. P3.00. d. P4.00