Joshua's Job HOT for the manufacture of 4,400 shirts was completed during May 2021 at the following unit costs: Direct materials = 40; Direct labor = 36; and Factory overhead (includes an allowance of P2 for spoiled work) = 36; Einal inspection of Job HOT disclosed 400 spoiled shirts which were sold to a department store for P12,000. What would be the unit cost of the goods of shirts produced on Job HOT if spoiled loss is charged to Specific Job?