A small shop in Bulacan fabricates threshers for palay producers in the locality. The shop can produce each thresher at a labor cost of P1800. The cost of materials for each unit is P2500. The variable costs amounts to P650/unit, while fixed charges incurred/annum totals P69000. If the portable threshers are sold at P7800/unit, how many units must be produced and sold per annum to break even? Select the correct response: 25 24 23 26