During June, Tewkesbury Manufacturing Company incurred the following costs on Job 800 for the

manufacture of 200 units of special household gadget:

Cost of productionReworking costs for 10 units

Direct materialsP=6,600Direct materialsP=500

Direct labor8,000Direct labor1,600

Overhead (150% of DL)12,000Overhead (150% of DL)2,400

29. Assuming the rework is attributable to internal failure due to an employee error, the cost per

unit is ___________.