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8. ality The total number of units needed to break even if sales are budgeted at 150,000 units of plastic frames and 300,000 urfits of glass frames with all other costs remaining constant is 171,958 units. b. 418,455 units. c. 153,947 units. d. 365,168 units. (CMA, Adapted) a. one su IV. Problem P1,500,000 Problem For Del followi 575.000 P 925,000 Req Extreme Corporation manufactures skateboards and is in the process of preparing next year's budget. The pro forma income statement for the CUTTET The breakeven point (rounded to the nearest peso) for Extreme For the coming year, the management of Extreme Corporation and a P45,000 increase in fixed expenses. The breakeven point for next 136 Chapter Questions 29 and 30 are based on the following information. year is presented below. Sales Cost of sales: P250,000 Direct materials 150,000 Direct labor 75,000 Variable overhead 100,000 Fixed overhead Gross profit Selling and G&A P200,000 Variable 250,000 Fixed Operating income 29. Corporation for the ourrent year is a. P146,341. b. P636,364. c. P729,730. d. P181,818 30. anticipates a 10% increase in sales, a 12% increase in variable year will be a. P729,027. b. P862,103 c. P214,018. d. P474,000. 450.000 P 475,000 2. (CMA, Adapted) costs, (CMA, Adapted) Bethel Electronics Co. is developing a new product, OXO for high-voltage Questions 16 through 18 are based on the following information. electrical flows. The cost information in the opposite column relates to the product. Unit Costs P 3.25 Direct material Direct labor 4.00 0.75 Distribution The company will also be absorbing P120,000 of additional fixed costs associated with this new product. A corporate fixed charge of P20,000 currently absorbed by other products will be allocated to this new product. 16. If the selling price is P14 per unit, the breakeven point in units (rounded to the nearest hundred) for OXO is 8,500 units. 10,000 units. 15,000 units. d. 20,000 units. (CMA, Adapted) a. b. c. 17. How many OXO (rounded to the nearest hundred) must Bethel Electronics sell at a selling price of P14 per unit to gain P30,000 additional income before taxes? 10,700 units c. 20,000 units b. 12,100 units d. 25,000 units (CMA, Adapted) a