Product 1 has a contribution margin of Php6.00 per unit, and Product 2 has a contribution margin of Php7.50 per unit. Total fixed costs are Php300,000. Sales mix and total volume varies from one period to another. Which of the following is true?

A. At a sales volume in excess of 25,000 units of 1 and 25,000 units of 2, operations will be profitable

B. The ratio of net profit to total sales for 2 will be larger than the ratio of net profit to total sales for 1

C. Variable costs are Php1.50 more for 2 than for 1

D. The ratio of contribution margin to total sales always will be larger for 1 than for 2

In 2019, Ymir Company sold its single product for Php10 each. Variable manufacturing costs amounted to Php2.00 per unit. The company needed to sell 17,600units last year in order to breakeven. The net after-tax income last year was Php4,435.20 subjected to a tax rate of 30%. Ymir's expects that sales price will increase to Php12.00, variable manufacturing costs will increase by 1/2 and that fixed costs will increase by 8%.

According to Ymir's expectations for the next year, how many units should it be in order to breakeven?

A. 16,896 units

B. 17,600 units

C. 15,986 units

D. 16,459 units

Eren Company's sole product uses a standard material which cost Php5,000 based on 4,000 units. During January, Eren Company purchased and used 88,000 units of materials at a cost of Php1.00 per unit.

Determine the materials price variance.

Group of answer choices

A. Php 22,000 UF

B. Php 8,000 UF

C. Php 8,000 F

D. Php 22,000 F