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Usc-accountancy co.’s total fixed costs aggregate php360,000. as usc-accountancy co.’s labor agreement is expiring at the end of the year, management is concerned about the effect a new agreement will have on its unit breakeven point. the controller performed a sensitivity analysis to ascertain the estimated effect of a php10 per unit direct labor increase and a php10,000 reduction in fixed costs. based on these data, it was determined that the breakeven point would