Revenue and cost details for a company’s single product are as follows: Fixed costs are absorbed based on the company’s

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Revenue and cost details for a company’s single product are as
follows:
Fixed costs are absorbed based on the company’s normal activity,
which is also the company’s budgeted sales value for each period.
Last period there were no changes in inventory and the company
achieved a margin of safety of 20% of the actual sales volume.
Fixed costs were over-absorbed by P2,400.
Required:
a. Calculate the breakeven point in units for each period. (6
marks)
b. Calculate the number of units to be produced and sold to
achieve a profit of P6,600 for the period. (5 marks)