4 1 pts The DL Company produces and sells a single product. The product sells for $60 per unit and has a contribution margin ratio of 40%. The company's monthly fixed expenses are $28,800. The firm pursued a strategy that reduced selling price by 5%, reduced variable expenses by P1.00, and increased fixed expenses to a total of P38,400. If the firm earns a net operating income (NOI) of P21,000, it would allow the firm a margin of safety of %. Note: For interim calculations, use 5 decimal places; Round-off final answer to 2 decimal places Question 6 1 pts Arquebus Company is owned and operated by a craftsman who makes replicas of historic firearms for museums, sportsmen, and collectors. He is currently producing 45 flintlock muskets per month. Cost data are as follows: Selling Price, P36,000, Variable cost, P23,500, and Fixed costs, P400,000. In June, the cost of the special kind of metal he uses went up considerably, and the variable cost per unit increased by P2,500 per unit. The volume and other factors remain constant. Considering the increase in variable costs, the margin of safety expressed in units per month is ______ units. (Round UP to a whole number)