Park Corporation has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. At the beginning of the year, manufacturing overhead and direct labor-hours for the year were estimated at P50,000 and 20,000 hours, respectively. In June, Job #461 was completed. Materials costs on the job totaled P4,000 and labor costs totaled P1,500 at P5 per hour. At the end of the year it was determined that the company worked 24,000 direct labor- hours for the year and incurred P54,000 in actual manufacturing overhead costs. If Job #461 contained 100 units, the unit product cost on the completed job cost sheet would be