Abel Corp. manufactures a product that yields the by-product "Yum." The only costs associated with Yum are selling costs of P.10 for each unit sold. Abel accounts for sales of Yum by deducting Yum's separable costs from Yum's sales, and then deducting this net amount from the major product's cost of goods sold. Yum's sales were 100,000 units at P1.00 each. 5. If Abel changes its method of accounting for Yom's sales by showing the net amount as other income, then Abel's gross margin would Increase by P 90,000 b. Increase by P 100,000 Increase by P 110,000 d. Be unaffected a c