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For the coming year, Swain Company estimates fixed costs at Php90,000, the unit variable cost at Php20, and the unit selling price at Php80. Determine

For the coming year, Swain Company estimates fixed costs at Php90,000, the unit variable cost at Php20, and the unit selling price at Php80.
Determine
(a) the break-even point in units of sales
(b) the unit sales required to realize operating income of Php150,000
(c) the probable operating income if sales total Php500,000.

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