In planning its operations for 2021 based on sales forecasts of P6 million at P1,000 per unit, BSBA Corporation prepared the following estimated data:

Cost

VariableFixed

Direct materialsP1,600,000P

Direct labor1,400,000

Factory overhead600,000900,000

Marketing costs240,000360,000

Administrative costs 60,000140,000

TotalP3,900,000P1,400,000

Required: Compute the following:

a. Variable cost per unit

b. Variable cost ratio/percentage

c. Contribution margin ratio/percentage

d. Contribution margin per unit

e. Contribution margin ratio/percentage

f. Breakeven point using BEP Chart

g. Breakeven point in Pesos

h. Breakeven Points for Units

i. Margin of Safety in pesos

g. Margin of Safety Ratio/Percentage

IV. BEP: (MULTIPLE PRODUCTS)

a) BSBA-FM, Inc. manufactures and sells products A, B, and C with unit selling prices of P20, P40, and P40, and with unit variable costs of P12, P18, and P26, respectively. They are sold in the ratio of4:1:3. The total fixed cost amounted to P960,000. Compute the breakeven point in pesos and in units.

B) BSBA-FM-SATELLITE, Inc. manufactures and sells products C, D, E , F, and G with unit contribution margin of P 10, P 20, P30, P40, and P50, respectively. Total fixed costs amounted to P1,750,000 for the whole year. Sales mix are 5:4:3:2:1, respectively. Compute the breakeven point in units and in pesos. Prove your answer assuming unit selling prices are P20, P45, P50, P65, and P90, respectively.

C) BSBA-MAIN, Inc. manufactures and sells products X, Y, and Z. The other information is

given below:

Products______________

X___ Y____Z____

Unit selling priceP40P20 P40

Unit variable cost201030

Fixed cost P 20,000P 10,000P 22,000

Sales mix325

REQUIRED: Determine:

a. Sales in units and pesos to earn a profit before tax of P312,000.

b. Sales un units and pesos to earn a net profit after tax of P424,320. Income

tax rate is 32%. Prove your answer.