Completing the Cost Cycle and Accounting for Production Losses

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$10.$ LL Metal Fabricators, Inc.$*$has a large job, Job. No$.7456,$ which calls for producing various ore bins, chutes, and metal boxes for enlarging a copper concentrator. The following charges were made to the job in November $2018$:

$\backslash$table$[[$Direct materials,P$26,951],[$Direct labor,$15,076],[$Manufacturing overhead,$7,538]]$

The contract with the customer called for the total price to be based on a cost$-$plus approach. The contract defined cost to include direct materials, direct labor, and factory overhead to be applied at $50\%$ of direct labor.

A cutting error was made by an employee during the production. The up$-$to$-$date job$-$cost record for the batch of spoilage loss showed materials of P$650$; direct labor of P$500$; and applied overhead of P$250.$ Because fairly large pieces of metal were recoverable, the company believed that the salvage value was $P6,000.$

What is the unit cost of the product, if $2,200$ units that were originally manufactured includes the $200$ spoiled goods?

a$.,$ P$21\mathrm{.}60$

b$.$ P$22\mathrm{.}53$

c$.$ P$24\mathrm{.}78$

d$.P25\mathrm{.}48$