Litleo Company is the exclusive distributor for an automotive product that sells for 400 per unit and has a CM ratio of 30%. The companys fixed expenses are 180,000 annually. The company plans to sell 16,000 units this year.

Assume that by using a more efficient shipper the company is able to reduce its variable expenses by 40 per unit resulting in a change in the existing cost structure.

The break-even point (BEP) is ________________.

Note: For interim calculations, use 5 decimal places; Round-off final answer to nearest peso amount

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