A local factory assembling calculators produces 400 units per month and sells them at Php 1,800 each. Dividends are 8% on the 8,000 shares with par value of Php 250 per unit. The fixed operating cost per month is Php 25,000. Other costs are Php 1,000 per unit. Determine the breakeven point. If 200 units were produced per month, determine the profit/loss.