The following information are given

with respect to product Cute of Smile Corporation in 2019:

Optimal production run in units

2,000

Average inventory in units

1,000

Number of production runs

5

Cost per unit production

P75

Desired annual return on inventory investment

18%

Set-up cost per production run

P5,000

____22.

If the units will be required evenly throughout the year, the total annual relevant

costs using the economic-order-quantity approach is: