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Deanne Corp. manufacturers surgical instruments to the exacting specification of customers. During August 2020, Job 234 for the production of 40,500 units were completed at the following costs per unit:
Direct materials 120Direct labor 40Factory overhead Applied 160
Problem 1: Final inspection of Job 123 disclosed 900 defective units and 450 spoiled units. The defective units were reworked at a total cost of P108,000, and the spoiled units were sold for P27,000. What is the unit cost of the good units produced on Job 234?
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