During August 2020, GGG COMPANY incurred the following costs for Job 500 (450 drum sets): Direct materials, P42,500 Direct labor, P65,250 Factory overhead, P97,875 45 units of drum sets were found to be defective and the company had to incur the following remedy to said defects: Direct materials, P13,550 Direct labor, P15,250 If the rework cost is normal but specific to Job 500, how much is the manufacturing cost per unit? P497.75 P518.11 P571.78 P484.22