During the month of June, Armani Corporation produced 12,000 units and sold them for P20 per unit. Total fixed costs for the period were P154,000, and the operating profit was P26,000. The variable cost per unit for June was

Menor Company sells two products with the following per unit data: Selling price/unit Standard P75 Deluxe P120 Variable costs/unit 45 60 Contribution margin/unit Sales mix P30 3 P 60 2 If fixed costs are P630,000, the number of standard and deluxe units that Menor must sell to break even is