P1,200 P1,000 P1,500 Opening inventory Number of units manufactured Number of units sold Selling pri

P1,200 P1,000 P1,500 Opening inventory Number of units manufactured Number of units sold Selling price per unit Direct materials per unit Direct labour per unit Variable manufacturing cost per unit Variable selling and administrative cost per unit Fixed manufacturing cost Fixed selling and administrative cost P300 P200 P250 P100 P400,000 P100,000 Required (a) Calculate absorption costing per unit (3 Marks) (b). Calculate breakeven quantity for the company (based on absorption costing) (3 Marks) (c). Prepare the Income Statement for the month ended 30 September 2015 using Marginal/variable costing method. (14 Marks)