1. A partial listing of cost incurred during December at Gwapa Corp. appears below: Factory overhead Direct materials Sales staff salaries P 8,000 153,000 68,000 Admin wages and salaries P105,000 Corp. HQ building rental Factory depreciation 34,000 49,000 103,000 Indirect labor 32,000 Direct labor 83,000 What are the total product costs listed above? Marketing of the products Freight out of products sold 25,000 2. Unconditionally Corporation estimated that the company can sell 200,000 units of a product next period and earn a profit of P350,000 after tax of 30%. Fixed costs are estimated at P480,000 for the period. Variable costs are equal to two thirdsof sales revenue. To meet this objective, what price must be charged for each unit of product? 3. I love you Corp. plans to sell 500,000 units of a product at a price of P19.50 per unit. Fixed costs for the period have been budgeted at P750,000. The profit after tax has been budgeted at P480,000 with an income tax rate of 40%, In order to meet the above requirements, how much should be the variable cost per unit?