answers were given Letter D is the answer for #4 Letter C for number 12 provide solution

12. Calculate for the break-even point if the fixed cost is Php 50,000. the percentage of variable cost is 66 2/39, and the capacity is 3,000,000 t. 25% b. 30% c. 50% d. None of the above d. 97 pieces 4. Liza is making pastillas and the materials that she used amounted to Php 138. She also used a cellophane wrapper which costs Php 0.35 each. How many pastillas should she sell in order to break-even? a. 69 units b. 60 units c. 58 units d. 56 units