Globally, Haagen Dazs is the leader with approximately 41.7% market share of the super-premium ice cream market that grew at double-digit rates through the year 2000. Demand increases as production uses real food, all-natural, non-GMO, and no artificial flavors. In the Philippines, Haagen Dazs is only available in tubs. Haagen Dazs has yet to grant a production franchise to a local manufacturer for the ice cream bar. Locally, Haagen Dazs is available in 1-pint tubs (392 g / 473 ml). Nestle, owner of a local franchise to manufacture the product, requests assistance from you in determining an economical sales and production mix for the coming year. The company has provided the following data: Demand Unit Selling Direct DLH per Product (units] Price Materials unit Classics 75,000 P 420 P 153.50 0.65 Layers 42,000 490 200.50 0.85 Extraaz 40,000 750 188.00 0.80 Ruby 35,000 450 287.70 1.20 Divine 50,000 540 160.60 0.70 The following additional information is available: a. The production process is machine intensive with adherence to strict sanitation standards and internationally accepted technical process flow for ice cream manufacturing. b. For ice cream production the company's plant has a capacity of 180,000 direct labor-hours per year on a single-shift basis. The company's present employees and equipment can produce all five products. C. The direct labor rate of P68.00 per hour is expected to remain unchanged during the coming year. Variable overhead costs are P35.00 per direct labor hour. d. All of the company's nonmanufacturing costs are fixed e. The company's finished goods inventory is negligible and can be ignored. f. Fixed Costs total P25,260,000 per year. g. Net operating income for the year amounted to P21,345,930 Cost-Volume Profit Analysis (1) Compute the Break-even amount of sales (BEP P) for Nestle. (2) What are Nestle's Margin of Safety (MoS P) and Margin of Safety percentage (MoS %) in its current operations? (3) What is Nestle's Degree of Operating Leverage (DOL)? Please provide solutions (via Excel/GSheets) and references if necessary