An entity sold 100,000 units of its product at P20 per unit. Variable cost is P14 per unit (manufacturing cost of P11 and selling cost of P3). Fixed cost is incurred uniformly throughout the year and the amounts to P792,000 (manufacturing cost of P500,000 and selling cost of P292,000 ). The number of units that must be sold to earn a net income of P60,000 for the year before income taxes would be