10. Pink Company has sales of P1,200,000, fixed costs of P500,000 and a profit ofP 148,000. What is June Dianay's margin of safety in peso and in percentage? 11. Pinklawan Company Is a single product company that expects the followingoperating results for next year: Sales Contribution margin per unit Contribution margin ratio P320,000 P 0.20 30% Degree of operating leverage 6.0 How many units would Pinklawan Corp. ave to sell next year to break-even? (Questions for 12 - 15 ). Uniteam Company quality cost report is to be based on the following data: Debugging software errors Quality engineering Supervision of testing and inspection activities Product recalls Cost of field servicing and handling complaints Downtime caused by quality problems Quality circles System development P 95,000 65,000 55,000 83,000 30,000 19,000 63,000 54,000 Net cost of scrap Final product testing and inspection 12. What would be the total prevention costs appearing in the quality cost report? 13. What would be the total appraisal costs appearing in the quality cost report? 14. What would be the total internal failure costs appearing in the cost report? 15. What would be the total external failure costs appearing in the cost report? 36,000 42,000