Questions $19$ to $20$ are based on the following data:

Micky company sells one product for P$100$ per unit. Variable costs are P$60$ per unit. Fixed costs are P$150,000.$ Micky's results of operations for $2018$ follow:

Income Statement

For the Year Ended December $31,2018$

Sales

Variable costs

Contribution margin

Fixed costs

Net operating income

$\backslash$table$[[$P$,500,000],[,300,000],[$P$,200,000],[,150,000],[$P$,50,000]]$

What are the degrees of operating leverage for Micky Company?

a$.1$

b$.3$

c$.4$

d$.10$

What is the margin of safety in sales revenue?

a$.$ P$125,000$

b$.$ P$200,000$

c$.$ P$375,000$

d$.$ P$500,000$

manufactured by Kim Company:

$\backslash$table$[[,(),$Variable cost per unit$],[$Product Y$,$P$,120,$P$,70],[$Product X$,,500,,200]]$

Fixed costs total P$300,000$ annually. The expected mix in units is $60\%$ for product Y and $40\%$ for product $x.$

$17.$ How much is Kim's break$-$even sales in unit?

a$.857$

b$.1,111$

c$.2,000$

d$.2,459$

$18.$ How much is Kim's break$-$even sales in pesos?

a$.$ P$300,000$

b$.$ P$420,000$

c$.P475,000$

d$.$ P$544,000$