44) Thomas Company sells products XXX, YYY and ZZZ. Thomas sells three units of XXX for each unit of ZZZ, and two units of YYY for each unit of XXX. The contribution margins are P1.00 per unit of XXX, P1.50 per unit of YYY, and P3.00 per unit of ZZZ. The fixed costs are P600,000. How many units of XXX would Thomas sell at the breakeven point? A. 40,000 units B. 120,000 units C. 360,000 units D. 400,000 units Page 6 of 7 45) Black Corporation breakeven point was P780,000. Variable expenses averaged 60% of sales, and the margin of safety was P130,000. What was Black's contribution margin? A. 364,000 B. 546,000 C. 910,000 D. 1,300,000 46) Assume the following facts: Selling price of P1.75 per unit. Fixed Costs of P86,730. Variable costs of P1.40 per unit. The sales volume necessary to earn a profit of P70,000 before income tax is: A. 195,912.50 B. 447,800.00 C. 783,650.00 D. Answer not given 47) Again & Again Company had sales of P3,000,000, variable costs of P1,800,000 and fixed cost of P800,000 for Product RR. What would be the amount of sales pesos at breakeven? A. 2,000,000 B. 2,400,000 C. 2,600,000 D. 2,760,000 48) Araw Company is a medium-sized manufacturer of lamps. A new line called "twilight" was made available to Araw's customers. The breakeven point for sales of twilight is P400,000 with a contribution margin of 40%. Assuming that the operating profit for the Twilight line for the year amounted to P200,000. Total sales amounted to A. 600,000 B. 840,000 C. 900,000 D. 950,000 49) Perla Company has projected cost of goods sold of P4,000,000 including fixed cost of P800,000. Variable costs are expected to be 75% of net sales. What will be the projected net sales? A. 4,266,667 B. 4,800,000 C. 900,000 D. 950,000 50) Abet Company plans to market a new product. Based on its market studies, Abet estimates that it can sell P5,500 units in 2021. The selling price will be P2 per unit. Variable cost is estimated to be 40% of the selling price. Fixed cost is estimated to be P6,000. What is the break-even point? A. 3,750 units B. 5,000 units C. 5,500 units D. 7,500