1.X. Y and Z Inc. sells 3 products X, Y and Z. Budgeted Fixed Cost next period totals P106, 500. Other projected data are as follows:

Product Sales Volume (units) Selling price Variable cost

X16,000P14P9

Y12,000P10P6

Z52,00011P8

How many units of product Y must be sold in order for the firm to earn operating income of P85, 200?

2.B Company had Php200,000 income using absorption costing. B has no variable manufacturing costs. Beginning inventory was php15,000 and ending inventory was php22,000. Income under variable costing would have been:

a.P178,000

b.P193,000

c.P200,000

d.P207,000

e.Answer not given

3.Given a selling price of P80 per unit, contribution margin ratio of 30% and a fixed costs of P240,000, how much is the total variable costs at the break-even point?

a.P240,000

b.P560,000

c.P320,000

d.P400,000

e.Answer not Given