Question 3 1 pts Happiny Company manufactures and sells a single product. For the production of 30,000 units, total variable costs amounted to P 180,000 and total fixed costs amounted to P 300,000. The company's relevant range is 20,000 to 60,000 units produced and sold annually. The TOTAL COSTS of producing and selling 25,000 units is Note: Round-off final answer to nearest peso amount. Question 4 1 pts The Minccino Company's most recent contribution format income statements show sales volume of 20,000 units, total sales of P300,000; variable expenses of P180,000; and fixed expenses of $70,000 The firm pursued a strategy that increased the unit selling price by P1.50 and increased the fixed expenses by P20,000 resulting in a decreased number of units sold by 5%. The CONTRIBUTION MARGIN RATIO would increase/decrease) to _%. Note: Use 2 decimal places; indicate in your solution sheet if the ratio would INCREASE or DECREASE. Question 13 1 pts Tauros Books, Inc. is a major bookseller for four nearby colleges. On average, a book sells for P1,250. Variable selling expenses are P150 per book; the remaining selling expenses are fixed. Variable administrative expenses are 5% of sales; the remainder of the administrative expenses are fixed. The income statement for the quarter is as follows: Tauros Books, Inc Income Statement For the quarter ended September 30, 2021 P 3,125.000 2,187,500 P 937,500 Sales Less: Cost of Goods Sold Gross Margin Less: Operating Expenses Selling Expenses Administrative Expenses Net Operating Income P 395,000 281,250 676,250 P 261,250 The TOTAL CONTRIBUTIO MARGIN for the quarter amount to P