Sahara Company uses activity-based costing to determine unit product costs for external reports. The company has two products: Saha and Hara. The annual production and sales of Product Saha is 10,000 units and

of Product Hara is 4,000 units. There are three overhead activity centers, with estimated overhead costs and activity as follows:

Activity Center

Estimated Overhead Costs Product Saha activity

Product Hara activity

and expected activity as follows:

Activity 1

Activity 2

Activity 3

Estimated Overhead Cost

P 25,000

P 65,000

P 90,000

Product Saha Activity

150

800

1,000

Product Hara Activity

100

200

2,000

The overhead cost per unit of Product A under activity-based costing is closest to: