Items 34 and 35 are based on the following information Starbs Company produces 2 products, Product X and Y. The direct costs of each product are presented below: Product X Product Y Direct materials Php150 Php250 Direct labor 100 150 Total direct cost 250 400 The company produced 100 units of Product X and 400 units of Product Y. Overhead cost amounted to Php176,500 consisting of the following items: Overhead cost Materials handling Labor support Machine operation General administration Total Amount Cost driver Php11,500 Material cost 84,000 Labor cost 67,000 Machine hours 14,000 N/A 176,500 Total machine hours amounted to 500 hours, 300 hours of which were attributable to Product X. General administration effort related equally to product X and Y. 34. Determine the materials handling cost per unit of product X A. Php0.10 C. Php25.00 B. Php15.00 D. Php1,500 35. Determine the total cost per unit of each product (Product X and Product Y) A. Php607.00 and Php289.50, respectively B. Php250.00 and Php 400.00, respectively C. Php857.00 and Php689.50, respectively D. None of the choices