A Company shows the following budgeted data for the year 2017:

Estimated sales18,000 units

Estimated costs:AmountPer unit

Direct laborP54,000P3.00

Materials8,100.45

Fixed overhead13,500.75

Administrative expense16,200.90

TotalP91,800P5.10

Selling expenses are expected to be 20% of sales and profit before tax is to amount to P1.50 per unit.

In order to attain the company's goal, the selling price per unit must be?