The total cost to complete the beginning work in process of 6,000 units was P24,000. Twenty thousand units were started and completed. There were not ending work in process inventory. Costs added during the period for current units were: direct materials- P48,000, and direct labor and manufacturing overhead P16,000 each. What is the net change in the per unit cost of the units started and completed during the period as compared to the beginning work in process completed?