Gina, a housewife found a way of augmenting her husbands salary by baking cupcakes and directly selling them to the neighborhood. To be able to compute her monthly income easily, she is using a standard cost for her products. The following data are taken from the records of Gina relative to her small business.

a. To produce 200 cupcakes, Gina buys 2 kilos of flour @ P50 per kilo; 1 kilo of sugar @ P45 per kilo; 3 packs of chocolate powder @ P60 per pack; 2 trays of eggs @ P120 per tray of 24 eggs each.

b. Gina personally bakes the cupcakes and she can finish the 200 cupcakes in a half day and she charges herself P400 per day.

c. She estimated that in a half day work to finish 200 cupcakes, she spends P50 for other materials, P80 for water and electricity and P120 for the use of her kitchen and equipment.

d. Gina only bakes when she completed the order for 200 cupcakes to avoid leftovers. To deliver the cupcakes to her customers, she spends P100 for transportation.

Required: Prepare the standard cost cards for materials, labor and overhead and determine the standard unit cost.