San Jacinto Company estimates that it will sell 100,000 bottles of its beer product in the coming period. It projects the sales price at P30 per bottle, the Contribution Margin ratio is at 60 percent, and profit at P500,000. What is the firm budget for fixed costs in the coming period? Why is it important for San Jacinto company to determine its fixed cost and variable cost? Why is it important for San Jancinto Company to determine its break even point? (10 points)