d$.$ P$272\mathrm{.}46$

$12.$ The Chang Manufacturing Company produces an article which must meet certain exacting specifications. Products are therefore inspected after completion before being forwarded to the finished goods warehouse. Spoiled units are immediately forwarded to the warehouse at estimated sales values, but defective units are reworked. Spoilage is considered normal; however, additional costs of reworking defective units are charged to the production order involved.

During the first week of February, a production order of $10,000$ units was placed in process. Costs charged were as follows:

$\backslash$table$[[$Materials$,$P$30,000],[$Labor $($at P$2\mathrm{.}50$ per hour$),12,500]]$

Inspection showed that $1,200$ units did not meet specifications, but $200$ of these could be reworked to correct imperfections at additional costs of P$100$ for materials, P$125$ for labor, and P$75$ for overhead. The spoiled units have an estimated sales value of $P4$ per unit.

What is the unit cost for this production order?

a$.,P5\mathrm{.}8889$

b$.P7\mathrm{.}0000$

c$.$ P$5.3667$

d$.$ P$5.1444$