A company that sells its single product for P40 per unit had after-tax net income past year of P1,188,000 after applying an effective tax rate of 40%. The project manufacturing and selling its single product in the coming year are listed below. Variable costs per unit: Direct material Direct labor Manufacturing overhead Selling and administrative costs Total variable cost per unit 5.00 4.00 6.00 3.00 18.00 Annual fixed operating costs: Manufacturing overhead Selling and administrative costs Total annual fixed cost 6,200,000 3.700.000 9,900,000 The PESO sales volume required in the coming year to earn the same after-tax income as the past year is