. Bennett Company has two stores, P and Q. During April, Store P had a segment

margin of P8,000 and variable expenses equal to 65% of sales. Traceable fixed

expenses for Store Q were P18,000. Bennett Company as a whole had a contribution

margin ratio of 40%, a combined segment margin of P20,000, and sales of P180,000.

Given this data, the sales for store Q were:

a. 50,000b. 60,000c. 65,000d. 70,000