JYD Corporation produces three products. The production and cost data show the following: Product J Product Y Product D Units produced 10,000 30,000 60,000 Direct labor hours 20,000 10,000 20,000 Number of setups 500 750 1,250 Number of shipments 1,000 1,125 1,375 Engineering change orders 75 50 25 Overhead costs include setups P450,000; shipping costs P700,000 and engineering costs P900,000 The per unit overhead cost of Product D if ABC costing were used is: a. P22 O c. P10.83 O b. P20.50 O d. P123