If the sales this year amounted to P276,000, sales this year at last year's price is P230,000, the cost of sales this year is P190,000, and the cost of sales this year at last year's price is P180,000. How much is the gross profit variation due to sales quantity factor? A) P0 B) P40,000 U C) P40,000 F D)P240,000 F E) can't be determined