During July, Marapao Company incurred the following costs on Job 109 for the manufacture of 200 motors: Original cost accumulation: Direct Materials Direct Labor Factory overhead (150% of DL) P 660 800 1.200 P2,660 Direct costs of reworking 10 units: Direct Materials Direct Labor P 100 160 P 260 The rework costs were attributable to the exacting specifications of Job 109, and the full rework costs were charged to this specific job. What is the cost per finished unit of Job 109?