ABC Co. produces 3 products with the following production and cost information: Model X Model Y 2,000 6,000 4,000 2,000 100 150 200 225 15 10 Units produced Direct Labor hours Model Z 13,000 4,000 250 Number of set ups Number of shipments Engineering change orders Overhead costs include the following: Set up P45,000; Shipping P70,000 and Engineering P90,000. Using ABC method, the overhead cost per unit of Model X must be? 275 5