AJD Company had a production run of $8,000$ pairs of jeans during the last week of June, with the following unit costs:

$\backslash$table$[[$Direct materials,P$5\mathrm{.}00],[$Direct labor,$4\mathrm{.}00],[$Manufacturing overhead $($includes a P$\mathrm{.}50$ allowance for,$],[,$ spoiled work$),3\mathrm{.}50]]$

Final inspection revealed that $600$ pairs, a normal number, did not meet quality standards, but can be sold as seconds at a price of $P7$ a pair.

What is the unit cost for each jeans, assuming that the spoilage costs is charged to:

Specific Job

All Production due

to Internal Failure

a$.,P12\mathrm{.}50$

P$12\mathrm{.}50$

b$.$

P$12\mathrm{.}50$

P$12\mathrm{.}41$