Mountaineering Touring Selling price per unit P88.00 80.00 Variable cost per unit 52.80 52.80 Fixed costs will total P369,600 if the mountaineering model is produced but will be only P316,800 if the touring model is produced. Anilao Ski Company is subject to a 40% income tax rate. How much would the variable cost per unit of the touring model have to change before it had the same breakeven point in units as the mountaineering model? P2.97/unit decrease