Bruell Electronics Co. is developing a new product, surge protectors for high-voltage electrical flows. The cost information below relates to the product: Unit Costs Direct materials Direct labor Distribution 3.25 4.00 0.75 The company will also be absorbing P120,000 of additional fixed costs associated with this new product. A corporate fixed charge of P20,000 currently absorbed by other products will be allocated to this new product. Bruell is subject to a tax rate of 30%. How many surge protectors (rounded to the nearest hundred) must Bruell Electronics sell at a selling price of P14 per unit to gain P30,000 additional income after taxes? A) 28,300 units. B) 25,000 units. C) 27.100 units. D) 31.700 units. E) 30,400 units F) 20.000 units G) 30,500 units H) 12.100 units. 1) 31.600 units 10.700 units