Deanne corp. manufactures 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	P120
Direct Labor	40
Factory Overhead applied	160

Final inspection of Job 234 disclosed 9000 defective units and 450 spoiled units. The defective units were reworked at a total cost of P108,000, and the spolied units were sold for P27,000.

1. What is the cost of goods units produced on Job 234?

2. What is the unit cost of the good units produced on Job 234?

3. 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?

4. If the cost associated with rework and spoiled are considered as normal to production and charged to all production. What is the UNIT COST OF GOODS UNITS of Job 234?