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Problem - Integrity Company's Job 206 for the manufacture of 2,200 units was completed during August at the unit costs presented as follows:
Direct materials: P20
Direct labor: 18
Factory overhead (includes an allowance of P1 spoiled work): 18
Final inspection of Job 206 disclosed 200 spoiled units which were sold for P6,000. What would be the unit cost of good units if the spoilage loss is charged to all production during August?
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