52. ALPHA Co. uses a standard cost system. Direct materials statistics for the month of May, 19x7 are summarize below: Standard unit price P90.00 Actual units purchased 40,000 Standard units allowed for actual production 36,250 Materials price variance- favorable P6,000 What was the actual purchase price per unit? A P75.00 C. P88.50 B. P85.89 D. P89.85