Numbers Company manufactures 3 consumer products, namely One, Two, and Three. Sales and other information related to the said products are as follows: 2019 = Product One: Units sold –

Numbers Company manufactures 3 consumer products, namely One, Two, and Three. Sales and other information related to the said products are as follows: 2019 = Product One: Units sold – 15,000, Unit Price – P10, Unit Cost – P8; Product Two: Units sold – 20,000, Unit Price – P8, Unit Cost – P7; Product Three: Units Sold – 5,000, Unit Price – P6, Unit Cost – 4.50. 2020 = Product One: Units Sold – 20,000, Total Price – P240,000, Total Cost – P180,000; Product Two: Units Sold – 20,000, Total Price – P180,000, Total Cost – P150,000; Product Three: Units Sold – 4,000, Total Price – P20,000, Total Cost – P16,000. The Cost Price factor shows a variance of: Transcribed Image Text: (Based on the above
information) The Cost Price
factor showws a variance of:
O P28,000 F
O P28,000 U
O P100,000 F
O P100,000 U

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