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The income data of Escano Company for the years 200B and 200A are follows: 200B 200A Variance

Sales P276,000 P204,000 P72,000 favorable

COGS 151,800 122,400 P29,400 unfavorable

Gross Profit P124,200 P81,600 P42,600 favorable

If the sales price in 200B is approximately 20% higher than the sales price 200A, the P72,000 increase in sales may be analyzed into:

P46,000 favorable P26,000 favorable

The number of units increased (decreased) by

12.745%

The P29,400 increase in cost of sales may be analyzed into: Cost Price Variance Cost Volume Variance

P15,600 unfavorable P13,800 favorable

The 200B cost price is higher (lower) than the 200A cost price by 10%