answer in excel format pls

Detroit Disk, Inc. is a retailer for digital video disks. The projected net income for the current year is P600,000 based on a sales volume of 400,000 video disks. Detroit Disk has been selling the disks for 24 each. The variable costs consist of the P15 unit purchase price of the disks and a handling cost of P3 per disk. Detroit Disk's annual fixed costs are P1,800,000. Management is planning for the coming year when it expects that the unit purchase price of the video disks will increase 30 percent. (Ignore income taxes.) Detroit Disk's break-even point in the number of video disks for the current year is O 400,000 O 300,000 O 200,000 O 75,000