Brooke Company manufactures Product W and sells it for P20. Unit cost information is as follows:

Direct materials P7 Direct labor P3 Variable overhead P4 Fixed overhead P1

Brooke normally produces 50,000 units and the fixed overhead rate is based on this amount. Fixed selling and administrative expense is P37,000. Compute the following:

1. Variable cost per unit

2. Contribution margin per unit

3. break-even point (in units)

4. Variable cost ratio

5. Contribution margin ratio

6. break-even point (in dollars)