4. JYD Corporation has identified activity centers to which overhead cost are assigned. The cost pool amounts for these centers and their selected activity drivers for 2021 follows: Activity Centers Costs Set-ups Utilities No. of parts Activity Drivers P310,000 12.400 set-ups 475,000 62,500 machine hours 160,000 8,000 parts Direct costs of producing product X amounted to P37,500. The said product took 8.500 direct labor hours and 7,500 machine hours to finish. Also, the product needed 3,750 set-ups and 275 parts to complete. 12.500 units of product X were produced during 2021. How much was the full cost per unit of product X using Activity Based Costing?