An ice plant in Pampanga is delivering ice blocks in a small retail shop in Pangasinan. The selling price of an ice block is P65.00. The said retail shop has to pay the real estate tax of P4000 per month, P26500 for the salaries and wages of the manpower, and P12000 per month for other expenses. On top of that the tax for buying the ice blocks from the ice plant is P2.00 and its cost is P27 per block. How many blocks should be sold per year to break even?