SPOILED GOODS 1. NIKE, Inc. has completed the Job 101, containing 1,100 shoes during 2016 at the following unit costs: Direct materials Direct labor Factory overhead (including an allowance of P 300 for spoiled work) 2,000 1,000 1,300 Final inspection of Job 101 disclosed 100 spoiled shoes which were sold to a deprtment for P 200,000 1. What is the unit cost of the good shoes produced on Job 101 if spoilage is charged to all production? a P 4,000 b. P 4,100 C P 4,400 d. P 4,300 2. What is the unit cost of the good shoes produced on Job 101 if spoilage is charged to specific Job 101? P 4,300 b. P 4,000 P 4,500 a c d. P 4,200 2. For the year ended December 31, 2016, UA, Inc. incurred the following costs on Job Order 201 for manufacturing of 500 units. Original cost accumulation Direct materials 500,000 Direct labor 400,000 Factory overhead 100,000 Direct costs of reworking 100 units Direct materials Direct labor 100,000 200,000 1. What is the cost per unit of Job Order 201 if the rework costs were attributable to the exacting specification of Job Order 2017 P 2,600 b. P 2.500 C P 2,700 d. P 2.200 2. What is the cost per unit of Job Order 201 if the rework costs were attributable to internal failure? P 2.500 b. P 2,400 P 2,000 C d. P 2,300