Problem 14. Superhuman Co. provided the following data: # # # Direct materials Direct labor Overhead rate without spoilage Overhead rate with spoilage Units produced 450,000 520,000 5.50 per unit 7.50 per unit 120,000 # 14. Superhuman do not typically expect spoilage in its production process. On Job 912, the cost of the spoiled units is P52,200, but the disposal value of these units were determined to be P24,000 and P17,000 were found to be abnormal costs of spoilage. How much is the total cost of good units? A. P1,577,800 B. P1,817,800 C. P1,606,000 D. P1,846,000