$336$

Chapter $9$

Number $11-$Continued:

The spoiled motors had been sold as scrap for P$100$ each, and the original scrap value was assigned to them. The defective motor required P$60$ of additional materials and $10$ labor hours to correct its defects. Workers on the contract were paid P$6$ per hour and had worked a total of $14,400$ hours, of which $5,260$ hours had been spent for Mr$.$ Sy contract. The Company uses a predetermined factory overhead rate of P$2$ per labor hour. Each motor requires P$95$ of direct materials. Spoiled and defective motors are discovered during the final inspection after all normal labor costs has been incurred.

What is the unit cost for each motor?

a$.P282\mathrm{.}08$

b$.$ P$263\mathrm{.}32$

c$.$ P$291\mathrm{.}54$

d$.P272\mathrm{.}46$