Overhead is applied on the basis of direct labor hours,

What is the unit cost for the year?

HSR Computer System designs and develops specialized software for companies and use a normal costing system. The following data are available for 2018 : Budgeted: Overhead P600,000 Machine hours P24,000 Direct labor hours P75,000 Actual: Units produced 100,000 Overhead P603,500 Prime costs P900,000 Machine hours 25,050 Direct labor hours 75,700