A retail flower shop in Metro Manila, called Floreau, sells arranged flowers. The shop can make beautiful arrangements that consists of 12 flowers for a cost of P1,800. The cost of materials of each bouquet is P2,500. and other materials cost P650. The shop has a fixed cost of P69,000 including the rents and miscellaneous. If a bouquet costs P69,000, how many pieces of flowers must be sold to break even?