58. Jenn Company has been manufacturing 12,000 units of Part x which is used to manufacture one of its products. At this level of production, the cost per unit is as follows: Direct materials Php4.80 Direct labor 19.20 Variable overhead 9.60 Fixed overhead 14.40 Jenn has an opportunity to purchase the parts from Rolfa Company at Php45.60 per unit. It determined that it could use the facilities presently used to manufacture Part A and generate an operating profit of Php9,600. It also determined that 40% of the fixed overhead applied will continue even if Part A is purchased from Rolfa. If the Company decides to purchase from an outside supplier, what will be the gain(loss)? A. Loss of Php30,720 C. Gain of Php40,320 B. Gain of Php38,400 D. Loss of Php134,400 59. ABC Inc. manufactures jet engines for the United States armed forces on a cost-plus basis. The cost of a particulate jet engine the company manufactures is shown as follows: Direct materials Php240,000 Direct labor 180,000 Overhead: Supervisor's salary Php24,000 Fringe benefits on direct labor 18,000 Depreciation 14,400 Rent 13,200 Total cost Php489,600 If production of this engine were discontinued, the production capacity would be idle, and the supervisor would be laid off. When asked to bid on the next contract for this engine, the minimum unit price that ABC should bid is A. Php438,00 C.Php476,400 B. Php462,000 D. Php489,600