Start with 27000 g mixed dough. Handling loses 5% of that mass. Divide all usable dough into pieces of 480 g, leaving any incomplete piece as remainder. Baking loses 12% of each piece's mass. Sell products in packs of 4 pieces. These loss percentages are assumptions for this exercise, not production recommendations.
Calculate the complete pieces before baking. Keep intermediate values unrounded; round the final answer to 4 decimal places if needed.