34. Frillish Fruit Preserves Inc uses direct labor cost (DLP) for its overhead rate. The production data for the month of February is as follows: 35. The following data have been recorded for recently completed Job 750 on its job cost sheet. Direct materials cost was P5,129,450. A total of 20,000 direct labor hours and 10,400 machine hours were worked on the job. The direct labor wage rate is P120 per labor hour. The company applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate per machine hour is 80% of the direct labor wage rate per labor hour. A total of 67,951 units were produced. The mark-up on the product is 50%. The UNIT PRODUC COST for Job 750 would be Round-off to 2 decimal places