Use the following information for the next two items: Subzero Corporation's accountant provided you the following information regarding one of its three products. Unit cost Date No. of units Particulars 800 P7.00 01/02/2020 Beginning balance 300 7.05 01/06/2020 Purchased 02/05/2020 Sold @ P12.00 per unit 1,000 7.35 03/19/2020 1,100 Purchased 7.35 03/24/2020 80 Purchase returns 04/10/2020 Sold @ P12.10 per unit 700 06/22/2020 Purchased 8,400 7.50 07/31/2020 Sold @ P13.25 per unit 1,800 08/04/2020 Sales returns @ P13.25 per unit 20 09/04/2020 Sold @ P13.50 per unit 3,500 10/06/2020 Purchased 500 8.00 11/27/2020 Sold @ P15,00 per unit 3,100 Subzero Corporation uses the perpetual inventory system with average cost as its cost flow assumption, and its financial year end is December 31. Round off unit costs to the nearest centavo. Round off amounts to the nearest peso. Based on the information above, answer the following: 1. What is the unit cost assigned to the April 10 sale? 2. What is the unit cost assigned to the September 4 sale