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WW Company manufactures special tools. During the year, it produced 10,000 pieces of special tools that requires P300,000 of direct materials and direct labor, uses

WW Company manufactures special tools. During the year, it produced 10,000 pieces of special tools that requires P300,000 of direct materials and direct labor, uses 2,000 machine hours, and takes 1,200 setup hours. The activity rates are P40 per machine hour and P100 per setup hour. What is the unit cost of the special tool?

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