Xiangling Companys income under absorption costing was P42,600 higher than its income under variable costing. The company sold 15,000 units during the year, and its variable costs were P18 per unit, P4 of which represents the variable selling expense. The ending inventory is 11,600 units. Fixed selling and administrative expense is P35,000. If production cost was P20 per unit under absorption costing, then

1. How much is the fixed factory overhead per unit?

2. What is the beginning inventory units?

3. How much is the profit under variable costing if the selling price is P30?