XX Company presented the following cost data for the manufacture of 2,200 units of its only product during June, 2019: Direct

materials, P20; Direct labor, P18; Factory overhead (including allowance of P1 for spoiled work), P18.

Final inspection of the job disclosed 200 spoiled units which were sold to an interested customer for P6,000. What would be the

unit cost of the remaining good units on the job if spoilage loss is charged to:

All Production Specific Job All Production Specific Job