1. Determine the break-even point in terms of number of units produced per month using the following data: Selling price = P600 per unit Total overhead expenses = P428,000 per month Labor cost = P115 per unit Cost of materials = P76 per unit Other variable cost = P2.32 per unit

2. Compute for the number of blocks that an ice plant must be able to sell per month to break-even based on the following data: Cost of electricity paid per block = P20 Tax to be paid per block = P2 Real state tax = P3,500 per month Salaries and wages = P25,000 per month Others = P12,000 per month Selling price = 55 per block