Duwag na Tigre Company has a job-order costing system and uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. At the beginning of the year, manufacturing overhead and direct labor hours for the year were estimated at P2,500,000 and 20,000 hours, respectively. In June, Job 420 was completed. Material costs on the job totaled P200,000 and direct labor costs totaled P75,000 at P250 per hour. At the end of the year, it was determined that the company worked 24,000 direct labor hours for the year and incurred P2,700,000 in actual manufacturing overhead costs. Questions: 18. If Job 420 contained 100 units, the unit cost on the completed job cost sheet would be; a. P3,087.50 b. P3,125.00 c. P3,155.00 d. P2,750.00