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For items 16 and 17, please refer to the following information: On January 1, 2021, the biological assets of ABC Company consist of ten 2-year old animals with fair value less cost to sell of P10,000 each. Transactions during the year include the following: a) One animal aged 2.5 years was purchased on July 1, 2021 for P10,800. b) One animal was born on July 1, 2021. c) No animals were sold or disposed of during the period. Per-unit fair values less cost to sell are as follows: New born animal at July 1, 2021 P7,000 2.5-year old animal at July 1, 2021 10,800 New born animal at December 31, 2021 7,200 0.5-year old animal at December 31, 2021 8,000 2-year old animal at December 31, 2021 10,500 2.5-year old animal at December 31, 2021 11,100 3-year old animal at December 31, 2021 12,000 16. Determine the change in FVLCS due to price change. (5 pts.) 17. Determine the change in FVLCS due to physical change. (5 pts.)