TOP Pickups is an up-scale, higher-priced, specialty pick up truck maker based in Binan, Laguna. The management accountant for TOP Pickups compiled information for various levels of Pickup truck output: Pickup Truck Output 3,000 trucks 6,000 9,000 trucks trucks Variable production cost | P 29,640,000 P P Fixed production costs 39,200,000 Variable selling costs 4,500,000 Fixed selling costs 13,660,000 13,660,000 Total costs P P P Selling price per truck 46,000 40,100 35,900 Unit cost 29,000