During March, Hart 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) Direct costs of reworking 10 units: Direct materials Direct labor P 660 800 1,200 P 2.660 P 100 160 P 260 If 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 209? 13. Using the same information in no. 12, assuming that rework cost were attributable to internal failure or charged to factory overhead, what is the cost per finished unit of Job 109?