Mika Corporation uses FIFO method to calculate the value of Inventory on hand on March 31 and cost of goods sold during March.

Mar 1Beginning Inventory68 units @ P15.00 per unit

5Purchase140 units @ P15.50 per unit

9Sale94 units @ P19.00 per unit

11Purchase40 units @ P16.00 per unit

16Purchase78 units @ P16.50 per unit

20Sale116 units @ P19.50 per unit

29Sale62 units @ P21.00 per unit

Under periodic inventory method, how much is the cost per unit?