For the month of May, 20x5, PACMAN Corporation's production records disclosed the following data: Opening work in process (70% complete) Started in process during the month Closing work in process (80% complete) 40,000 units 300, 000 units 60,000 units The cost of the opening work in process was P140, 000 while the production costs during the month amounted to P1, 170,000. For the month of May, 20x5, the unit cost of production was