Abc Company , is selling skin care products namely: muraytic acid, zondrox and samoxicillin. The products are being sold in a 3:2:1 ratio. The total fixed factory overhead amounts to P1,000,000. Daminaman also provides 5% commissions based on selling price to its sales agents. Fixed selling costs amounted to P120,000.

The selling price and contribution margin ratio are as follows:

	Muraytic Acid	Zondrox	Samoxicillin
Selling Price	P30	P50	P40
CM%	20%	30%	50%

What is the composite units to break-even? (Round-off answers to the nearest whole number)