No.

of units sold 10,000

No. of units 8,000
produced
Selling price per unit P 45
Variable Materials P 20
Variable Labor P 15
Variable Overhead P4
Fixed Overhead P 24,000

Selling price per unit 45

Less: Variable Manufacturing Cost per unit 39
Variable Materials 20
Variable Labor 15
Variable Overhead 4
Contribution margin per unit 6
¿Cost
BEP∈units=
Contribution Margin per unit
P 24,000
B EP∈units=
6
BEP∈units=P 4,000