A local company assembling air conditioners produces 300 units per month at a cost of P800 per unit. Each aircon sell for P1,200. If the company makes a profit for 10% on its P10,000 shares with a par value of P200 per share and the total fixed costs are P20,000 per month:

What is the break even point?

How much is the loss or profit if only 100 units are produced and sold in a given month?