Jap Company's unit cost of manufacturing and selling a given item at an activity level of 10,000 units per month are:

Manufacturing costs

Direct materialsP39

Direct labor6

Variable overhead8

Fixed overhead9

Selling expenses

Variable30

Fixed11

The company desires to seek an order for 5,000 units from a foreign customer.The variable selling expenses will be reduced by 40%, but the fixed costs for obtaining the order will be P20,000.Domestic sales will not be affected by the order.

The minimum break-even price per unit to be considered on this special sale is