Spinda Inc., a manufacturer of sewing threads has supplied the following information: Spools produced and sold Sales revenue Variable Manufacturing Expenses Fixed Manufacturing Expenses Variable Selling & Administrative Expenses 350,000 units $2,836,000 P1,173,500 P 439,600 P 612,500 Fixed Selling & Administrative Expenses P 376,400 The company's BREAK-EVEN POINT in unit sales is units. Round up the final answer to a whole number