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 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?