Homework answers / question archive / The following information was extracted from the first year absorption-based accounting records of Enigma Corporation Total fixed costs 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 sold 12,000 Unit sales price P12     3

The following information was extracted from the first year absorption-based accounting records of Enigma Corporation Total fixed costs 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 sold 12,000 Unit sales price P12     3

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The following information was extracted from the first year absorption-based accounting records of Enigma Corporation

Total fixed costs 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 sold 12,000

Unit sales price P12

3. Based on variable costing, if Enigma had sold 12,001 units instead of 12,000, its income before income taxes would have been

a. P9.50 higher.

b. P11.00 higher.

c. P8.50 higher.

d. P8.33 higher.