32.Under a standard cost system, the materials quantity variance was recorded at Pl,970 unfavorable, the materials price variance was recorded at P3,740 favorable, and the Goods in Process was debited for P51,690. Ninety-six thousand units were completed. What was the per unit price of the actual materials used? A. P0.52 each C. P0.54 each B. P0.53 each D. P0.51 each