The Success Corporation has a normal capacity of 2,000,000 units. The current year's budget was based on the production and sales of 1,400,000 units. Actual statistics came out to be production of 1,440,000 units and sales of 1,200,000 units. Selling price is at P20 per unit and the contribution margin ratio is 30%. If the sales this year amounted to P500,000, sales this year at last year's prices is P460,000, the cost of sales this year is P300,000, and the cost of sales this year at last year's price is P260,000. How much is the gross profit variation due to sales price factor?*