51.Merchants, Inc. sells Product X to retailers for P200. The unit variable cost is P40 with a selling commission of 10%. Fixed manufacturing cost totals P1,000,000 per month, while fixed selling and administrative cost equals P420,000. The income tax rate is 30%. The target sales if after tax income is P123,200 would be:

52.Basic Illustration Corp. produces and sells a single product. The selling price is P25 and the variable costs is P15 per unit. The corporation's fixed costs is P100,000 per month. Average monthly sales is 11,000 units. How much sales (in pesos) must be generated to earn profit that is 8% of such sales?

53 How many units must be sold to earn profit of P2 per unit?

57.A company sells two products, A and B. The sales mix consists of a composite unit of 5 units of A for every 3 units of B. Fixed costs amounts to P202,500. The unit contribution margins are P4.80 for A and P10 for B. The number of composite units to break even is