ORANGE SKI COMPANY recently expanded its manufacturing capacity to allow it to produce up to 15,000 pairs of cross-country skis of either the Mountaineering model or Touring model. The sales department assures management that it can sell between 9,000 and 13,000 pairs (units) of either product this year. Because the models are very similar, Orange Ski will produce only one of the two models. The information below was compiled by the accounting department Selling price per unit Variable cost per unit Mountaineering Touring P80.00 P52.80 P88.00 P52.80 Fixed costs will total P369,600 if the mountaineering model is produced but will be only P316,800 if the touring model is produced. Orange Ski Company is subject to a 40% income tax rate. 19. The total sales revenue at which ORANGE SKI COMPANY would make the same profit or loss regardless of the ski model it decided to produce is. A. P924,000 B. P880,000 C. P686,400 D. P422,400 20. 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? A. P5.03 decrease B. P4.53 increase C. P2.97 decrease D. P2.68 decrease