Problem 10: Spoiled Goods Josh Inc. has completed the Job 101, containing 2,200 shoes, during 2016 at the following unit costs: Direct materials 2,000 Direct labor 1,000 Factory overhead (including an allowance of P300 for spoiled work) 1,300 Final inspection of Job 101 disclosed 200 spoiled shoes which were sold to a department for P400,000. Required: 1. What is the unit cost of shoes produced on Job 101 if spoilage loss is common to all jobs? 2. What is the unit cost of shoes produced on Job 101 if spoilage loss is charged to specific Job 101?