A clothing manufacturer incurred the following factory maintenance costs: 2,100 units produced with maintenance cost of P61,500, and 750 units produced with maintenance cost of P41,250. How much of the maintenance cost is made up of fixed cost? P11,181 P20,125 P30,000 P50,319 Pfalzgraf Corporation, a manufacturing company, has provided the following financial data for January: the company had no beginning or ending inventories. The gross margin for January was: P14,000P151,000P91,000P163,000 Pfalzgraf Corporation, a manufacturing company, has provided the following financial data for January: The company had no beginning or ending inventories. The contribution margin for January was P14,000P151,000P91,000P163,000