A company manufactures a product that passes through two departments. Data for the current month for the first department follow: Units - Work in process beg, 5,000 units; units transferred out, 42,000 units; Work in process, end, 8,000. Costs: Work in process, beg - P4,320 of materials; P1,040 of labor; P1,790 of overhead. During the month, the department incurred P52,800 for materials; P21,500 for labor and P32,250 for overhead. The beginning work in process inventory was 80% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 75% complete with respect to materials and 50% complete with respect to labor and overhead. Using average costing, compute for the cost per equivalent unit.