Calculate Ending Inventory, Jan 31 (2 points) 8. PNG electric company manufactures a number of electric products. Rechargeable light is one of the PNG's products that sells for $180/unit. Total fixed expenses related to rechargeable electric light are $270,000 per month and variable expenses involved in manufacturing this product are $126 per unit. Monthly sales are 8,000 rechargeable lights. Required: (10 points) Compute break-even point of the company in dollars and units. Compute the number of rechargeable lights to be sold to earn a net operating income of $189,000 per month