Green Thumb makes small plant stands that sell for P25 each. The company's annual level of production and sales is 120,000 units. In addition to P430,500 of fixed manufacturing overhead and P159,050 of fixed administrative expenses, the following per-unit costs have been determined for each plant stand:

Direct material - P6

Direct Labor - P3

Variable Manufacturing Overhead - P0.8

Variable Selling Expense - P2.20

Unit Variable Cost - P12

1. How many plant stands must be sold to breakeven if Green Thumb's fixed manufacturing cost increases by P7,865?
2. The company has received an offer from Brazilian Co. to buy 4,000 plant stands at P20 per unit. The per-unit variable selling cost of the additional units will be P2.8 (rather than P2.2) and P18,000 of additional fixed administrative cost will be incurred. This sale would not affect domestic sales or their cost. Based on quantitative factors alone, should Green Thumb accept this offer?