RB Company's production report for Job#222 showed that 5 vehicle parts out of 100 vehicle parts are spoiled. Costs assigned prior to the inspection point are P10,000 per part. When the spoilage is detected, the spoiled goods were valued at P2,000 per part, the net disposal value.

Compute the ff.:

1) RB determined that the spoilage is caused by the specifications of a particular job. What amount should be debited to factory overhead?

2) Based on your answers to 1, how much is the cost per good unit?

3) If the spoilage is a normal characteristic of the production process, what amount should be debited to factory overhead?

4) If the spoilage is abnormal, how much is the cost per good unit?