1. Consider the following data from the records of Monkey Co.:

1. Units produced	20,000
   Manufacturing cost incurred (per unit):		Cost incurred to rework (per unit):
   Direct materials	P5	Direct materials		P2
   Direct labor	7	Direct labor		3
   Overhead cost	6	Overhead cost		2
   Defective units	500 units
   Spoiled units	300 units
   Sales value of spoiled goods	P10

   What would be the unit cost of good units, assuming both the defect and spoilage were both attributable to exacting specifications? use to decimal places example 10.32