Tzuyu Company produces a single product. Last year, Tzuyu manufactured 15,000 units and sold 12,000 units. Production costs for the year were as follows:

Direct materials	P 150,000
Direct labor	180,000
Variable manufacturing overhead	135,000
Fixed manufacturing overhead	210,000

Sales totaled P 840,000 for the year, variable selling expenses totaled P 60,000, and fixed selling and administrative expenses totaled P 180,000. There were no units in the beginning inventory. Assume that direct labor is a variable cost.

Under absorption costing, the carrying value on the balance sheet of the ending inventory for the year would be:

Group of answer choices

P 105,000

P 93,000

P 135,000

P 0

What would be the contribution margin per unit?

Group of answer choices

P 25

P 34

P 35

P 39