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A local factory assembling refrigerators produces 400 units per month and sells them at Php...

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Accounting

A local factory assembling refrigerators produces 400 units per month and sells them at Php
3,163 each. Dividends are 10% on the 12,000 shares with par value of Php 250 each. The
fixed operating cost per month is Php 25,125. Other costs are Php 1,439 per unit.
Determine the break-even point. (Answer is in units per month.)
Note: Input numerical values only, do not type the units, space or comma.
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