Woo and Young Manufacturing currently produces 1,000 plushies per month. The following per unit data apply for sales to regular customers: Direct materials P50 Direct manufacturing labor 5 Variable manufacturing overhead 14 Fixed manufacturing overhead 10 Total manufacturing costs P79 The plant has capacity for 3,000 plushies and is considering expanding production to 2,000 plushies. What is the per unit cost of producing 2,000 plushies? O P79 O P84 P118.50 O P74