David Co., produced 12,000 units of its products and sold 10,000 units during 2020 at P 40 per unit. Production costs during the year ending December 31, 2020 were: Materials, P108,000; Direct labor, P84,000; Factory Overhead variable, P72,000; Factory Overhead-fixed, P60,000; General and Administrative Expenses-fixed, P40,000; and Variable General and Administrative Expenses P36,000. There were also 3,000 units left in the Beginning Inventory at a total costs of P 80,400. Determine the following :

1. Product Cost per unit in 2020 under Absorption Costing

2. Cost of Finished Goods on December 31, 2020 under Direct Costing

3. Total Variable Cost charged in 2020 under Direct Costing