Based on the following production data for two (2) levels of plant operations:

Based on the following production data for two [2] levels of plant operations: Budgeted production in 140,000 150,000 units Budgeted production costs: Materials P34,000 P915000 Labor 140,000 150,000 Factory supplies 23,000 30,000 Heat, Light and Power 34,000 38,000 Either Factory:r lIlliierheml 25,000 25,000 Total P311000 Bid-0.000 The company uses the high and low method of segregating the two [2} semi-variable costs {factory supplies and costs of heat, light and power}. 13. The variable rate per unit of factory supplies is: a. P005 b. P010 c. P015 {1 P010 19. The fixed cost portion of heat, light and power is: a. P4,000 b. P5,000 C. P6,000 d. P7,000 20. The estimated manufacturing costs at a production level of 150,000 units is: a. P310,000 b. P320,000 C. P330,000 d. P350,000