1. Glass company, a manufacturing company from Bulacan that produces paperweights for export to Japan. 2. Selling Price (SP) of paperweight = Php125 each 3. Daily Salary of a worker = Php300 4. Average Daily Output of Worker = 50 5. Material Cost of the paperweight = Php44 each 6. Fixed Costs for the operation = Php6,000,000 per year

Required: a. Break-even point of the company in terms of the number of paperweights per year.

b. Profit gained for the year(if the company sold 150,000 paperweights last year)