Eren Company produces products X and Y. The Direct Cost of X is P250 per unit (P100 Materials and P150 Labor) and Y is P350 (P230 Materials and P120 Labor) per unit. Fifty units of X and 150 units of Y were produced. Overhead amounts to P130,000 and is composed of material handling P12,000, Labor P10,000. Material handling costs driver is material costs, labor support costs driver is labor costs. Machine Operation costs resulted from running the machines a total of 480 hours (3/4 of which was for Product X). General administration effort related equally to product X and Y. Material handling Chargeable per unit of X amounts to? (Round of Material handling to 4 Decimal places and final answer into 2 Decimal Places).