(3.) Product Selling price/unit Fixed costs A B C P8 P5 P4 Contribution margin/unit 6 3 3 P 4,000 P 7,000 P 1,000 Sales (units) 600 4,000 400 Required: (a) BEP in units and sales, and (b) total profit given sales mix in the table. (4.) A person wants to sell centennial pins at the EXPO Fair. Booth rental is P4,000. The unit selling price is P9.00 and the unit variable cost is P0.50. How many pins must be sold to attain a target pretax net income of P4,500?