2)	Break-even Point (30 pts)
		Modest Shirts Company operates a chain of stores in urbanized city. The store carry many styles of
	shirts that are all sold at the same price. Sales personnel are paid substantial sales commission of each
	shirt sold on top of their basic salary, to encourage aggressive sales effort. The following cost and revenue
	data relate to Store 22 and are typical of one of the company's many outlets.
		per unit
		Sales price			45
		Invoice cost			18
		Sales commissions			7
		Annual Expenses:
		Advertising			280,000
		Rental			80,000
		Salaries			140,000
	Required:
	a)	Calculate the annual break-even point in units and in pesos for Store 22.
	b)	If 22,000 shirts are sold in a year, what would be Store 22's net income or loss?
	c)	Suppose the company pays the store manager an incetive commission of P4 per shirt separate from
		that of the salesperson's commission, what will be the new break-even point in units and pesos?
	d)	Suppose the company pays the store manager an incetive commission of P4 per shirt separate from
		that of the salesperson's commission, what will be the new net income or loss if 34,000 units shirts
		are sold?
	e)	The company is considering to eliminate the sales commissions entirely and increase fixed salaries
		by P121,000 annually and all other data remain constant.
		e.1)	Compute the new break-even point in units and pesos
		e.2)	Would you recommend that this change be made? Give justifications.