A manufacturer produces certain items at a labor cost of P115 each, material cost of P76 each and variable cost of P2.32 each.

A manufacturer produces certain items at a labor cost of P115 each, material cost of P76 each and variable cost of P2.32 each. If the item can be sold at a unit price of P600, how many units must be manufactured each month for the manufacturer to break even. The monthly overhead is P428,000.