ePhone Incorporated can manufacture 23,000 units of ePhoneY smartphone annually during its day shift. Currently, the fixed manufacturing cost per year is P100,000,000 while the total labor cost is P455,450,000. The founders are deciding to double its current production by adding another shift. The unit labor cost for the additional shift is 25% more than the day shift but the total fixed manufacturing cost will only be P120,000,000. What is the unit manufacturing cost for the day shift?