5. VVV Co. manufactures electric motor drills. During July 2020, Job 007 for the production of 600 motor drills was completed at the following costs: Direct Materials 2,100,000 1,200,000 Direct Labor Applied Factory Overhead (P60,000 allowance included) 510,000 Final inspection of Job 007 disclosed 15 defective units and 45 spoiled units. The defective drills were reworked with the following costs: Direct materials 6,500 Direct labor 20,000 ? Overhead And the spoiled drills were can be sold for P152,000. 1. If the Rework cost and Spoilage is attributable to internal failure and charged to all production, what is the total cost transferred to Finished Goods Inventory of Job 007? a. 3,693,000 b. 3,524,250 c. 3,468,750 d. 3,633,000 2. If the Rework cost and Spoilage is attributable to exacting specifications and charged to specific job, what is the unit cost of Job 007? a. 6,545.95 b. 6,654.05 c. 6,544.14 d. 6.727.78