The DL Company produces and sells a single product. The product sells for P60 per unit and has a contribution margin ratio 40%. The company's monthly fixed expenses are P28,800. The firm pursued a strategy that reduced selling price by 5%, reduced variable expenses by P1.00, and increased fixed expenses to a total of P38,400. %. If the firm earns a net operating income (NOI) of P21,000 under the new strategy, would allow the firm a margin of safety (Mos) of Note: For interim calculations, use 5 decimal places; Round-off final answer to 2 decimal places 14 The DL Company produces and sells a single product. The product sells for P60 per unit and has a contribution margin ratio 40%. The company's monthly fixed expenses are P28,800. The firm pursued a strategy that reduced selling price by 5%, reduced variable expenses by P1.00, and increased fixed expenses to a total of P38,400. To be able to break-even under the new strategy the firm would have to sell units. 15 Note: For interim calculations, use decimal places; ROUND-UP final answer to a whole unit