2. An enterprise assembling product Y produces 400 units per month and sells them at Php 1,800 each. Dividends, a shared profit to the shareholders, are 8% on the 8,000 shares with par value of Php 250 each. The fixed operating cost per month is Php 25,000. Other costs are Php 1,000 per unit. Determine the break-even point where the level of production costs equal the revenues for a product. If only 200 units were produced per month, determine the cash flow