The following data are available for X Corp: Margin of safety 300; MS ratio 20%; Profit of 100 and FC of 200.00. What is the Variable cost ratio? 2. SCM Company currently sells a camera for P12,000. An aggressive competitor has announced plans for a similar product that will be sold for P10,250. SCM's marketing department believes that if the price is dropped to meet competition, unit sales will increase by 10%. The current cost to manufacture and distribute the camera is P8,750, and SCM has a profit goal of 20% of sales. If SCM meets competitive selling prices, what is the company's target cost?