Solution:

1 2 3 4 5
S (U) 1 unit % 10,000 10,001 10,100 1 unit % 4,286
S (P) 50 100% 500,000 500,050 505,000 50 100% 214,286
VC 35 70% 353,500 15 30% 64,286
CM 15 30% 150,000 150,015 151,500 35 70% 150,000
FC 150,000 150,000 150,000 150,000
NI 0 15 1,500 0

1 Variable Cost Ratio 30%

Contribution Margin Ratio 15.00
2 Break-even sales in peso 10,000.00
Break-even sales in units 200.00 units
3 Target Net profit is 15
 6 7 8
1 unit % 10,000 S (U) S (U) 14,444
50 100% 500,000 S (P) 100% 600,000 S (P) 100% 722,222
28 56% 280,000 VC 70% VC 70%
22 44% 220,000 CM 30% 180,000 CM 30% 216,667
150,000 FC 150,000 FC 150,000
70,000 NI (1) 100% 30,000 NI (1) 100% 66,667
TAX 20% 6,000 TAX 25% 16,667
NI (2) 80% 24,000 NI (2) 75% 50,000