Harrison Company produces and sells a single product. The company's income statement for the most recent month is given below:

Sales $(6,000$ units at P$40$ per unit$)$

Less manufacturing costs:

Direct materials

Direct labor $($variable$)$

Variable factory overhead

Fixed factory overhead

Gross margin

Less selling and other expenses:

Variable selling and other expenses

Fixed selling and other expenses

Net operating income

There are no beginning or ending inventories.

Required:

a$.$ Compute the company's monthly break$-$even point in units of product.

b$.$ What would the company's monthly net operating income be if sales increased by $25\%$ and there is no change in total fixed expenses?

c$.$ What peso sales must the company achieve in order to earn a net operating income of P$50,000$ per month?

d$.$ The company has decided to automate a portion of its operations. The change will reduce direct labor costs per unit by $40$ percent, but it will double the costs for fixed factory overhead. Compute the new break$-$even point in units.