18. The quantity factor shows a variance of: a) P8,625 favorable b) P46,125 unfavorable c) P12,816 favorable d) P9,075 unfavorable Transcribed Image Text: Paragraph Styles Items 16 through 19 are

18. The quantity factor shows a variance of: a) P8,625 favorable b) P46,125 unfavorable c) P12,816 favorable d) P9,075 unfavorable Transcribed Image Text: Paragraph
Styles
Items 16 through 19 are based on the following information: Asiatic Manufacturing Co., a multi-product company, has
the following data available for gross profit analysis:
PRODUCTS
Total
P510,000
2020
P240,000
210,000
30,000
P45,000
33,750
7,500
Sales
P225,000
Cost of sales
No. of units
423,750
60,000
22,500
000 00
2021
Sales
Cost of sales
No. of units
P360,000
270,000
30,000
P270,000
225,000
30,000
P30,000
24,000
6,000
P660,000
519,000
66,000

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