1.Matubo corp. Aims to earn a 25% return on its P500,000 investment in equipment used to

manufacture product FX. Based on estimated sales of 10,000 units of FX next year, the cost

per unit were estimated as follows:

Variable manufacturing cost P25

Fixed selling and administrative cost 10

Fixed manufacturing cost 5

FX should be priced at

2.Mann Corp. Has a contribution margin ratio of 0.26. It aims to have a net income of

P320,000 with sales volume of P2 million. Its total fixed costs amount to

3.At a breakeven point of 400 units sold, the variable costs were P400 and the fixed costs

were P200. What will the 401 st unit sold contribute to profit before income taxes?