Duds Company manufactures Product X in a two-stage production cycle in Departments 1 and 2. Materials are added at the end of the process in Department 2. Duds uses FIFO. Conversion costs for Department 2 were 50% complete as to the 6,000 units in beginning work in process and 75% complete as to the 8,000 units in ending work in process. A total of 12,000 units were completed and transferred out of Department 2 during October. An analysis of the costs relating to work in process and production activity in Department 2 for October follows:

	Transferred in cost	Materials costs	Conversion costs
Beg. WIP Cost	P12,000	P2,500	P1,000
Cost Added	P29,000	P5,000	P5,000

Compute the total cost per unit transferred-out for October of Product X using FIFO.

Please present in good accounting form. Thank you very much.