For the year ended December 31, 2017, Waltz Company incurred the following costs on job number 007 for manufacturing 500 units: Original cost accumulation: Direct materials Direct labor Manufacturing P800,000 500,000 125,000 Direct costs of reworking 200 units Direct materials P320,000 Direct labor 200,000 What is the cost per unit of Job number 007 if the rework costs were attributable to internal failure