36. Excellent Corp. produces motherboard at a special economic zone in Central Luzon. It is now considering to shift to new automated equipment instead of its present facility. Management was given the mandate to shift if its break-even point will materially be improved with a minimum of 10% reduction in volume. Below are the pertinent information: Existing Automated Sales in Units 800,000 900,000 Selling Price P30 P30 Variable Cost per unit P15 P13 Fixed Costs P 775,000 P 892,500 The company should