True Value Company manufactures electric drills to the exact spec fications of various customers. During April $2016,$ Job $403$ for th production of $1,100$ units was completed at the following costs p unit:

Direct materials

Direct labor

Applied factory overhead

Total

Final inspection of Job $403$ disclosed $50$ defective units and poiled units. The defective units were reworked at a total cos $500,$ and the spoiled units were sold to an employee for P$1,$ What would be the unit cost of the good units produced on Job

$33$

P$32$

P$30$

P$29$

ome units of output failed to pass final inspection at the end lanufacturing process. The production and inspection super etermined that the incremental revenue from reworking the xceeded the cost of rework. The rework of the defective unit uthorized, and the following costs were incurred in reworkin aits:

Materials requisitioned from stores:

Direct materials

Indirect materials

Direct labor

$P$

P$14,$

e manufacturing overhead budget includes an allowance rk$.$ The predetermined manufacturing overhead rate is $1$ ect labor cost. The account$($s$)$ to be charged and the appr arges for the rework cost would be:

Work$-$in$-$process inventory control for $P19,000.$

Work$-$in$-$process inventory control for P$5,000$ and facturing overhead control for P$35,300.$

Manufacturing overhead control for $P_{19,300}.$ Manufacturing overhead control for $P40,300.$