1. ) Cris Company manufactures electric motors to the exacting specifications of various customers. During February, Job#101 for the production of 110 motors is completed at the following cost per unit:

Direct materials 20

Direct labor 10

Factory Overhead 10

Final inspection of Job#101 discloses that 5 defective units and 10 units of normal spoilage attributable to this specific job. The defective motors are reworked at a total cost of P50 and the spoiled units are sold for P150. What is the unit cost of the goods units produced on Job#102?

2.) Deanne Corp. manufacturers surgical instruments to the exacting specification of customers. During August 2020, Job 234 for the production of 40,500 units were completed at the following costs per unit:

Direct materials 120

Direct labor 40

Factory overhead Applied 160

Final inspection of Job 123 disclosed 900 defective units and 450 spoiled units. The defective units were reworked at a total cost of P108,000, and the spoiled units were sold for P27,000. What is the unit cost of the good units produced on Job 234?

3.) Deanne Corp. manufacturers surgical instruments to the exacting specification of customers. During August 2020, Job 234 for the production of 40,500 units were completed at the following costs per unit:

Direct materials 120

Direct labor 40

Factory overhead applied 160

Final inspection of Job 234 disclosed 900 defective units and 450 spoiled units. The defective units were reworked at a total cost of P108,000, and the spoiled units were sold for P27,000. What is the cost of goods units produced on Job 234?

4.) Deanne Corp. manufacturers surgical instruments to the exacting specification of customers. During August 2020, Job 234 for the production of 40,500 units were completed at the following costs per unit:

Direct materials 120

Direct labor 40

Factory overhead applied 160

Final inspection of Job 234 disclosed 900 defective units and 450 spoiled units. The defective units were reworked at a total cost of P108,000, and the spoiled units were sold for P27,000. If the cost associated with rework and spoiled are considered as normal to production and charged to all production. What is the cost of goods units of Job 234?

5.) Deanne Corp. manufacturers surgical instruments to the exacting specification of customers. During August 2020, Job 234 for the production of 40,500 units were completed at the following costs per unit:

Direct materials 120

Direct labor 40

Factory overhead applied 160

Final inspection of Job 234 disclosed 900 defective units and 450 spoiled units. The defective units were reworked at a total cost of P108,000, and the spoiled units were sold for P27,000. If the cost associated with rework and spoiled are considered as normal to production. What is the unit cost of good units of Job 234?