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Mark Corporation has provided the following data from its activity-based costing system:
Activity Cost Pool Total Cost Total Activity
Assembly P1,137,360 84,000 machine-hours
Processing orders P 28,479 1,100 orders
Inspection P 97,155 1,270 inspection-hours
Problem 1: The company makes 470 units of product W26B a year, requiring a total of 660 machine-hours, 50 orders, and 40 inspection-hours per year. The product's direct materials cost is P 40.30 per unit and its direct labor cost is P 42.22 per unit. The product sells for P 118.00 per unit. According to the activity-based costing system, the product margin for product W26B is P ________ per unit (nearest peso amount)
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