The Cost Accountant of JL Manufacturing Corporation was tasked to present the different analyses for Department 2 using Process Costing. The company provided the following data for the second month of operation:

There are 5,000 inventory units in-process at the beginning of February 2021 which are 60% complete. Department 2 received 40,000 newly started units for the month of February. At the end of the month, 35,000 were completed and transferred out. In-process units at the end of the month have 80% completion. No loss units.

If Materials are added 100% at the end of the process and costs are unevenly applied. The Cost incurred by Department 2 for February 2021 are as follows:

Particulars		Previous Cost	Current  Cost Incurred
Cost fr preceding		P24,000	P120,000
Materials		P 52,500	P280,000
Conversion Costs		P 24,500	P40,000
		101,000	440,000

 (A) Compute the unit cost for Department 2 at the End of February 2021 using Average Method?