BOTE Inc. produces sustainable plastic bottles, The following tables show the detailed production budgets, volumes, costs, ABC cost drivers and the traditional volume-based costing (VBC) overhead allocation based on direct labor hours (overhead rate base).

Production Data for the Year

	Plastic bottle
Selling price	6.00
Budget units of production	20,000
Material cost per unit	P 0.50
Direct labor hours per unit	0.05
Direct labor cost per hour	P 5.00
quality inspections per unit	0.025
Machine hours per unit	0.3
Moves required per unit	4

Activity Conversion Costs for 20,000 units (Budgeted Overhead Cost)

Indirect Cost Components	Costs (Php)	Cost Driver	Total
Depreciation on machinery	75,000	Machine hours	4,010
Quality and finishing	24,000	No of quality inspections	6,000
Material handling	30,000	No. of moves	63,848
Total Indirect Cost	129,000

The budgeted direct labor hours is 5,000 hrs for the P129,000 indirect cost (OH cost).

What is the unit cost of the product using activity based costing on the overhead cost?