A factory is running at 80% efficiency with a fixed cost of P78,000.00, variable cost per unit of P130.00, selling price per unit of P416.00, and production capacity of 5000 units.

$\text{Efficiency} = \dfrac{\text{Output}}{\text{Input}}$

$0.80 = \dfrac{5000}{\text{Input}}$

$\text{Input} = 6250 ~ \text{units}$
 

$\text{Cost} = \text{Fixed Cost} + \text{Variable Cost}$

$\text{Cost} = 78,000 + 130(6250)$

$\text{Cost} = \text{P}890,500$
 

$\text{Revenue} = 5000(416)$

$\text{Revenue} = \text{P}2,080,000$
 

$\text{Profit} = \text{Revenue} - \text{Cost}$

$\text{Profit} = 2,080,000 - 890,500$

$\text{Profit} = \text{P}1,189,500.00$