During April, Integrity Corporation incurred the following cost of Job 21 for the 200 motors: Original cost accumulation: Direct materials: P1,300 Direct labor: 1,600 Factory overhead: 2,400 Direct cost of reworking 10 units: Direct materials: P200 Direct labor: 320 Method 1 - the rework cost attributable to the exacting specification of job, the full rework cost was charged to this specific job. Method 2 - the defective units fall within the normal range and the rework cost is not related to a specific job. The cost per finished unit of Job 21 using Method 1 is: * (1 Point) a. P31.20 b. P31.50 c. P26.50 d. P27.00