Daminaman Corp, 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)