Big Company manufactures electric drills to the exact specifications of various customers. During April 2020, Job 403 for the production of 1,100 units was completed at the following costs per unit:   Direct materials                          P10 Direct Labor                                     8 Applied factory overhead            12 Total                                             P30 Final inspection of Job 403 disclosed 59 defective units and 100 spoiled units. The defective units were reworded at a total cost of P500., and the spoiled units were sold to an employee for P1,500. What would be the unit cost of the good units produced on Job 403?