1. The break-even sales for the month for the company are:

The following data are available for Erwin Company for a recent month: Product A Product B Product C Total Sales .... P150,000 P130,000 P90,000 P370,000 Variable expenses.. 91,000 104,000 27,000 222,000 Contribution margin P 59,000 P 26,000 P 63,000 148,000 Fixed expenses... 55,000 Net operating income ...... P 93,000