The DL Company produces and sells a single product. The product sells for 60 per unit and has a contribution margin ratio of 40%. The company's monthly fixed expenses are 28,800.

The firm pursued a strategy that reduced selling price by 5%, reduced variable expenses by 1.00, and increased fixed expenses to a total of 38,400.

The firm'sbreak-even salesunder thenew strategyamount to ______________.

Note: For interim calculations, use5 decimalplaces; Round-off final answer tonearest peso amount