In planning its operations for 2021 based on sales forecast of P6 million at P1, 000 per unit,

BSBA Corporation prepared the following estimated data:

Cost

Variable Fixed

Direct materials P1, 600,000 P

Direct labor 1,400,000

Factory overhead 600,000 900,000

Marketing costs 240,000 360,000

Administrative costs 60,000 140,000

Total P3, 900,000 P1, 400,000

Required: Compute the following:

Variable cost per unit

Variable cost ratio/percentage

Contribution margin ratio/percentage

Contribution margin per unit

Contribution margin ratio/percentage

Breakeven point using BEP Chart

Breakeven point in Pesos

Breakeven Point in Units

Margin of Safety in pesos

Margin of Safety Ratio/Percentage