Chan Bags Corporations sells bags at a very affordable price. However, due to pandemic, there is a decreased demand for Bags. This can also be brought by lesser people going to malls to buy bags. With this, the Chan Bags thought of temporarily shutting down operations while demand is still low. They are looking at a 6-month pause of operations. The following are cost information about Chan Bags Corporation. During pandemic, the demand decreased to 10% from 10,000 Units (over 6 months). After pandemic, USP can be increased back to normal.

Description	Cost Component
Price of Bags	350
Variable Cost (Materials, Labor)	280
FC per Month	95,000
Avoidable FC during Shutdown	23,000
Additional Maintenance needed while Shutdown (over 6 months)	20,000
Back to Operations Cost	75,000
Sale/Discounted Price while Pandemic	10% USP

Questions:

1. What is the Net Income (over 6 months) if Chan Bags will Continue Operation?

2. What is the minimum number of bags Chan Bags must be sold (over 6 months) so that it will continue its operations?