The cost to produce 24,000 units at 70% capacity consists of: Direct materials P360,000 Direct labor 540,000 Factory overhead, all fixed 290,000 Selling expense (35% variable, 65% fixed) 240,000 What is the unit price would the company have to charge to make P22,500 on sale of 1,500 additional units that would be shipped out of the normal maker area?