Jacob Manufacturing Corps Job 402 for the manufacture of 2,000 coats, which was completed during May at the unit costs as follows (SEE PICTURE BELOW):

Final inspection of Job 402 disclosed 200 spoiled coats which were sold to a local jobber for P57.50 per unit. If the spoilage is normal and common to all jobs, what was the total sales if gross profit is 1/3 of cost?

A. P216,000

B. P249,750

C. P243,000

D. P270,000

Direct materials P 27.00 28.00 Direct labor Factory overhead (includes allowance for spoilage of P1) 35.00 Unit Cost P 90.00