Little Mermaid Company received an order of 5,000 automatic mixing machines. The cost per unit is: materials - P 200.00; labor - P 120.00; factory overhead applied at 150% of direct labor cost (140% in cases in which any defective unit costs are to be charged to a specific order). Final inspection revealed that 1,000 units were incorrectly assembled. To correct each defective unit requires P50.00 for materials, P30.00 for labor, and factory overhead of the appropriate rate. Then 20 units were classified as seconds and sold for P400.00 each, the proceeds being credited to the order. The customer has agreed to accept the remaining good machines, although the acceptable units are fewer than the number ordered. Required: 1. Entries if the method used is charged to specific job. 2. Entries if the method used is charged to all production. 3. Cost per unit of the finished goods if: a. Method used is charged to specific job b. Method used is charged to all production