10. PNG electric company manufactures a number of electric products. Rechargeable light is one of the PNG's products that sells for $180/unit. Total fixed expenses related to rechargeable electric light are $270,000 per month and variable expenses involved in manufacturing this product are $126 per unit. Monthly sales are 8,000 units rechargeable lights.

Required: (10 points)

1.Compute break-even point of the company in dollars and units.

2.Compute the number of rechargeable lights to be sold to earn a net operating income of $189,000 per month.