Dimaano Company has analyzed the costs of producing and selling 5,000 units of its only product to be as follows:

Direct Materials	60,000
Direct Labor	40,000
Variable Factory Overhead	20,000
Fixed Factory Overhead	30,000
Variable Marketing & Admin Expenses	10,000
Fixed Marketing & Admin Expenses	15,000

1. Compute the number of units needed to breakeven at a per unit sales price of Php 38.50.
2. Determine the number of units that must be sold to produce an Php 18,000 profit, at a Php 40 per unit sales price.
3. Determine the price Dimaano must charge at a Php 5,000 unit sales level, to produce a profit equal to 20% of sales.