ABCX Chips Company provides chips to customers in southwestern cities of China. The company should pay fixed expenses amount to RMB 60,000 per month. The breakdown of the fixed costs is as following:

Fixed cost	Planned Amount
Depreciation		12,000
Employee training		8,000
Research and development		33,000
Property taxes		2,000
Supervisor wages		5,000

Other data follow:

	Per unit (RMB)
Selling price	1.70
Cost of snack	0.95
Contribution margin	0.75

The income tax rate of China is 25%.

Required

1. What is the monthly break-even point in number of units In RMB sales?
2. If the management requires that ABCX Chips Companys net profit should be RMB225,000, how many chips should be sold? In RMB sales?
3. Due to the economy is turning down, the management is trying to save some fixed cost, please give them some advice what kind of fixed cost can be saved, and explain the reasons.