B. Profit and loss data for Lota & Remy, Inc. for 2020 and 2021 follows: Sales Cost of Sales Gross Profit 2021 P2,688,000 2020 P3,450,000 1,920,000 2,760,000 P768,000 P690,000 Assuming the following independent assumptions: 1. Total units sold in 2021 are 25% above units sold in 2020 2. Selling prices in 2021 are 20% above the selling prices in 2020. 3. Cost prices in 2021 are 10% lower than the cost prices in 2020. REQUIRED: Compute for the restated 2021 sales to be used in completing a gross profit analysis. Round answers to the nearest peso. 18. Assumption 1 19. Assumption 2 20. Assumption 3