JRM Inc., which has only one product, provided the following data for April: Sales @ P74/unit P636,400 Variable costs per unit: Fixed costs: Direct materials P12 Factory overhead P176,000 Direct labor 32 Selling & administrative 8,600 Factory overhead 2 Selling & administrative 6 There are 200 units of inventory remaining at the end of April. 1. Unit product cost under variable and absorption costing approach, respectively, must be: Present it as V-50 and A-53 2. Contribution margin for the month under the variable costing approach is: 3. Gross margin for the month under the absorption costing approach is: 4. Period cost for the month under the variable costing approach is: 5. Period cost for the month under the absorption costing approach is: Vicks Inc. Produced and sold 240,000 bags of organic fertilizer as follows: Sales revenue P1,896,000 Fixed costs: Manufacturing margin 1,092,000 Manufacturing P520,000 Contribution Margin 912,000 Selling & administrative 270,000 1.The company's margin of safety in units is closest to: 2.The company's degree of operating leverage is closest to: