Misdrea Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume: Sales volume (units) 5,000 6,000 Cost of sales P 315,500 P 378,600 Selling and administrative costs P 162,500 P 177,600 The company sells the product for P103.40 per unit. The best estimate of the TOTAL VARIABLE COSTS when 5,300 units are sold is