Question 29 1 pts Armstrong Corporation manufactures bicycle parts. The company currently has a P19,500 inventory of parts that have become obsolete due to changes in design specifications. The parts could be sold for P7,000, or modified for P10,000 and sold for P20,300. What is the net benefit of modifying the bicycle parts? P3,300 P10,300 7,000 P13,300 D Question 30 1 pts Surreal Sound, Inc., manufactures and sells compact disks. Price and cost data are as follows: 25.00 Selling price per unit (package of two CDs) Variable costs per unit: Direct material 8.20 Direct labor 4.00 Manufacturing overhead 6.00 Selling expenses 1.60 Total Variable costs per unit 19.80 Annual fixed costs: Manufacturing overhead Selling and administrative Total Fixed costs Forecasted annual sales volume (140,000 units) P288,000 414,000 P702,000 P3,500,000 Ignore income taxes. What is the firm's margin of safety? 210,000 P100,000 P200,000 P125,000