1.

a. Total Cost = total fixed cost + total variable cost

= P20,000,000 + (3,000,000 x 35)

= P125,000

Total revenue = vp

= 3,000,000 x 400

= P1,200,000,000

Total profit = total revenue – total cost

Z = vp – cf – vcv

Z = P(3,000,000 x 400) – 20,000,000 – (3,000,000 x 35)

= P1,075,000,000

b. Break-even

= P20,000,000 / (400 – 35)

= 54,795 per units

2.

a. Total Cost = total fixed cost + total variable cost

= P120,000 + (57 x 1000)

= P177,000

Total revenue = vp

= 57 x 3,500

= P199,500

Total profit = total revenue – total cost

Z = vp – cf – vcv

Z = P(57 x 3,500) –120,000 – (57 x 1000)

 = P22,500

b. . Break-even

= P120,000/ (3,500 – 1,000)

= 48 per units

3.

a. Total Cost = total fixed cost + total variable cost

= P253,000 + (2,566 x 0.27)

= P253,692.82

Total revenue = vp

= 2,566 x 2.45

= P6,286.7

Total profit = total revenue – total cost

Z = vp – cf – vcv

Z = P(2,566 x 2.45) –253,000 – (2,566 x 0.27)

= P -247,406.12

b. Break-even

= P253,000 / (2.45 – 0.27)

= 116,055 per units