61
2021
2020
Sales
P2,080,000
P2,000,000
Cost of sales
1,755,000
1,500,000
Gross margin
325,000
500,000
Unit selling price decreased 20% at the start of 2019.
The net change in gross profit in 2021 due to quantity factor is:
Group of answer choices
P600,000 increase
P150,000 increase
P400,000 increase
P80,000 increase
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