JHLR Corporation makes ultra-lightweight backpacking tents. Data concerning the company's two product lines appear below:

Direct materials per unit P60.00 P45.00

Direct labor per unit P9.60 P7.20

Direct labor-hours per unit 0.8 DLHs 0.6LHs

Estimated annual production 10,000 units 70,000 units

The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below:

Estimated total manufacturing overhead P290,000

Estimated total direct labor-hours 50,000 DLHS

Required:

1. Determine the unit product costs of the Special and Regular products under the company's traditional costing system.

2. The company is considering replacing its traditional costing system for determining unit product costs for external reports with an activity-based costing system. The activity based-costing system would have the following three activity cost pools: