DDD Co. manufactures a single product that sells for P60 per unit. Variable manufacturing costs are P40 per unit. Variable selling costs are 20% of the selling price. Annual fixed costs are estimated to be P120,000. Answer the following: a. What is the unit contribution margin? b. What is the contribution margin ratio? c. What is the breakeven point in terms of number of units sold? d. What is the number of units sold to generate a profit of P24,000?