A manufacturer produces certain items at a labor cost of P 115 each, material cost of P 76 each and variable cost of P 2.32 each. If the item has a unit price of P 600, how many units must be manufactured each month for the manufacturer to break even if the monthly overhead is P428,000 _________________?

A. 1,033
B. 1,037
C. 1,043
D. 1,053Correct Answer
Correct Option: D. 1,053

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