Abuja Textiles Plc currently earns a profit of ₦2,800,000. Its P/V ratio is 35% and fixed costs are ₦4,200,000. If the company wishes to increase profit by 50%, by how much must sales revenue increase, assuming all other factors remain constant?

Required additional profit = 50% × ₦2,800,000 = ₦1,400,000. Since P/V ratio = 35%, additional sales needed = ₦1,400,000 ÷ 0.35 = ₦4,000,000. The P/V ratio indicates that for every ₦1 of additional sales, ₦0.35 flows to profit (after fixed costs are already covered). Distractors B and C confuse the direction of the calculation, while D is merely the additional profit figure itself.