Youngman Company's Job 581 for the manufacture of 2,200 coats was completed during August at the unit costs presented below.

DirectmaterialsP20

Direct labor18

Factory overhead18

P56

Due to customer's intervention in the production process, 200 coats were found to be spoiled during final inspection that were sold to a jobber for P6,000 and 100 coats were found defective that require the following rework costs:

DirectmaterialsP2,000

Direct labor1,500

Factory overhead1,800

What would be the unit cost of good coats produced on Job 581?