3.6 Breakeven point sales figure is P150,000 and contribution margin percentage is 20% based on unit selling price of P50. Q39. How much are the total fixed cost and the variable cost per unit? a) P30,000 and P40, respectively. c) P120,000 and P20, respectively b) P150,000 and P40, respectively d) None of the above Q40. How much must be the margin of safety and net income based on sales of P200,000? a) P50,000 and P40,000, respectively. c) P160,000 and P40,000, respectively. b) P50,000 and P10,000, respectively. d) None of the above Q41. A plant expansion is expected to increase fixed costs by P35,000. How much should be the breakeven point peso sales after the plant expansion? a) P185,000 b)P175,000 c)P325,000 d) Answer not given Q42. If the unit selling price were to be raised to P60, how much should be the breakeven point sales? a) P140,000 b)P90,000 c)P100,000 d) None of the above