Bayo Clothing Store shows the following data for a calendar year: Accounts receivable, beginning: P100,000 Allowance for doubtful accounts, beginning: 10,000 Credit sales during the year: 500,000 Collections: 525,000 Accounts written-off: 5,000 How much i

The total revenue generated from the sale of 379 swim trunks would be found by multiplying the average selling price ($86.73) by the number of units sold (379). Total revenue = $86.73 x 379 = $32,876.67 The total variable costs associated with producing and selling 379 swim trunks would be found by multiplying the variable cost per unit ($26.63) by the number of units sold (379). Total variable costs = $26.63 x 379 = $10,089.77 The total fixed costs would remain the same, at $10,110. To find the operating profit or loss, we subtract the total variable costs and fixed costs from the total revenue. Operating profit = Total revenue - Total variable costs - Fixed costs Operating profit = $32,876.67 - $10,089.77 - $10,110 Operating profit = $12,676.90 Therefore, the operating profit associated with the production and sale of 379 swim trunks would be $12,676.90.