Based on variable costing, if NUBD Co had sold 12,002 units instead of 12,000, its income before taxes would have been * 07 The following information was extracted from the first year of absorption costing based accounting records of NUBD Co. Total fixed cost incurred P100,000 Total variable costs incurred 50,000 Total period costs incurred 70,000 Total variable period costs incurred 30,000 Units produced 20,000 units Units sold 12,000 units Unit sales price P12 O P9.50 higher ) P8.50 higher O P17 higher O P8.33 higher