5. Revenue and cost details for a companys single product are as follows: BWP per unit BWP per unit Sales price Variable cost Fixed cost Profit 15 8 27 (23) 4 Fixed costs are absorbed based on the companys normal activity, which is also the companys budgeted sales value for each period. Last period there were no changes in inventory and the company achieved a margin of safety of 20% of the actual sales volume. Fixed costs were over-absorbed by P2,400. Required: a. Calculate the breakeven point in units for each period. (6 marks)