Miguel Corporation budgets fixed expenses of Php250,000: variable expenses of Php180,000 and a sale of 15,000 units for Php28 each. If the Company could increase its selling price by Php2 each and decrease its variable expenses to Php150,000, the number of units to be sold in order to breakeven would be: 12,500 units 13,889 units 12,863 units 14,463 units

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