The cost accountant of Above the Ankle is considering to use the ABC system in determining the cost of its products.

At present, the company uses the traditional costing system wherein factory overhead costs are allocated based on direct labor hours. The cost accountant believes that the present system may be providing misleading cost information, hence, the plan to change to the ABC system. For the coming period, the company is planning to use 5,000 direct labor hours, and its total budgeted factory overhead amounts to P100,000, broken down as follows:

Activity	Cost Driver	Budgeted Activity	Budgeted Cost
Setup costs	Number of set-ups	40	P20,000
Production monitoring	Number of batches	20	P40,000
Quality control	Number of inspections	1,000	P30,000

Projected data for one of the Companys products, Product B, for the coming period are as follows:

Production and sales	1,000 units
Direct Labor Hours	2,000 hours
Units per batch	500 units
Number of setups	4
Number of inspections	200
Direct Material Cost	P10 per unit
Direct Labor Rate	P20 per hour

1. If the Company will use the traditional full cost system, the cost per unit of product B for the coming period will be ____________.
2. If the Company will use the ABC system, the cost per unit of product B for the coming year will be _________.