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A manufacturer produces certain items at a labor cost per unit o P 315, material cost per unit IS P 100 , variable cost of

A manufacturer produces certain items at a labor cost per unit o P 315, material cost

per unit IS P 100 , variable cost of P 3.00 each. If the item has a selling price of P 995

how many units must be manufactured each month for the manufacturer to break even

if the monthly overhead is P 461,600?

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