1. Cris Company manufactures electric motors to the exacting specifications of various customers. During February, Job#102 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 good units produced on Job#102?