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

Direct materials

Direct labor

Manufacturing overhead $($includes a P$.50$ allowance for spoiled work$)$

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:

$\backslash$table$[[,$All Production due,$],[,$Specific Job,to Internal Failure$],[$a$.,$P$12\mathrm{.}50,$P$12\mathrm{.}50],[$b$.,P12\mathrm{.}50,P12\mathrm{.}41$