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Problem 1: Latte Co. has provided the following information for last year: material costs, P300,000; labor costs, P90,000; overhead costs, P234,000; product produced, 16,000 units; total factor productivity, 1.154. The selling price of the product (rounded) is:
a. P28.13
b. P45.01
c. P33.80
d. P39.00
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