40. ABC Company's product has an expected 5-year life cycle from research, development, and design through its withdrawal from the market. Budgeted costs are Upstream costs (R&D, design) Php1,800,000 Manufacturing costs 2,700,000 Downstream costs (marketing, distribution, customer service) 1,080,000 After-purchase costs 900,000 The company plans to produce 180,000 units and price the product at 125% of the whole- life unit cost. Thus, the budgeted unit selling price is A. Php15 B. Php31 C. Php36 D. Php45