The following information relates to Cloud Corporation which produced and sold 50,000 units during a recent accounting period. Sales Manufacturing costs Fixed Variable Selling and administrative costs Fixed Variable P850,000 210,000 140,000 300,000 45,000 In the next accounting period, if production and sales are expected to be 40,000 units, the company should anticipate a per-unit contribution margin of: P3.10. P7.98. P13.30. PO.55.