Questions 12 through 14 are based on the following information. Jade Company has the following revenue and cost budgets for the two products it sells, Okay and Yan: Sales price Direct materials Direct labor Okay P10.00 Yan P15.00 (2.00) (3.00) (3.00) (5.00) Fixed overhead (3.00) (2.75) Net income per unit P 2.00 P 4.25 Budgeted unit sales 100,000 300,000 The budgeted unit sales equal the current unit demand, and total fixed overhead for the year is budgeted at P975,000. Assume that the company plans to maintain the same proportional mix. In numerical calculations Jade rounds to the nearest centavos and unit.