4 PROBLEM: Costs Direct materials 60,000 units 120,000 100,000 units 200,000 Direct labor 90,000 150,000 200,000 320,000 Factory overhead Fixed Variable ? ? ? ? 40,000 60,000 Operating expenses Fixed Variable ? ? ? ? REQUIRED: I Compute the ? Marks applying High-Low Point Method III Compute the Break-even Point in Pesos and in Units if the Selling Price is P 30.00 Il Compute the Unit Price under A Full Costing B Direct Costing if Gross Profit Rate is 40% of Product Cost Compute the Product Unit Cost under Full Costing Direct Costing for 80,000 units B