6. NIKE Inc. has completed the Job 101, containing 1,100 shoes, during 2020 at the following unit costs: Direct materials Direct labor Factory overhead (including an allowance of P300 for spoiled work) 2,000 1,000 1,300 Final inspection of Job 101 disclosed 100 spoiled shoes which were sold to a department for P200,000. 1. What is the unit cost of the good shoes produced on Job 101 if spoilage loss is charged to all production? a. 4,000 b. 4,100 c. 4,400 d. 4,300 2. What is the unit cost of the good shoes produced on Job 101 if spoilage loss is charged to specific Job 101? a. 4,300 b. 4,000 c. 4,500 d. 4,200