Prater Company has provided the following data: This Year Last Year Units sold ................ 300,000 250,000 Sales revenue ............. P1,300,000 P1,050,000 Less cost of goods sold ... 910,000 735,000 Gross margin .............. 390,000 315,000 Less operating expenses ... 272,000 260,000 Net income ................ P 118,000 P 55,000 The best estimate of the company's variable operating expense per unit is: