19. Bulusan Company has sales of P400,000 with variable costs of P300,000, fixed costs of P120,000, and an operating loss of P20,000. How much increase in sales would Bulusan need to make in order to achieve a target operating income of 10% of sales? * O a. P400,000 O b. P462,000 c. P500,000 O d. P800,000