To calculate the budgeted cost of goods sold for 2019, we need to consider the expected decrease in sales volume and the increase in selling prices.
First, let's calculate the expected decrease in sales volume:
Sales volume decrease = 9% of 160,750 units
Sales volume decrease = 0.09 * 160,750
Sales volume decrease = 14,482.5 units
Next, let's calculate the new sales volume for 2019:
New sales volume = 160,750 units - 14,482.5 units
New sales volume = 146,267.5 units
Now, let's calculate the budgeted cost of goods sold for 2019:
Budgeted cost of goods sold = (New sales volume * Cost of goods sold per unit) / (1 + Increase in selling prices)
Budgeted cost of goods sold = (146,267.5 units * 643,000) / (1 + 0.125)
Budgeted cost of goods sold = (94,091,502,500) / (1.125)
Budgeted cost of goods sold = 83,822,224,444.44
Therefore, the budgeted cost of goods sold for 2019 is P83,822,224,444.44.