Kilihea Corporation's absorption costing income statement for July follows:

Kilihea Corporation

Income Statement

For the month ended July 31

Sales (9,500 units)

P427,500

Cost of Goods Sold:

Beginning Inventory

11,200

Add Cost of Goods Manufactured

280,000

Goods Available for Sale

291,200

Less Ending Inventory

25,200

Cost of Goods Sold

266,000

Gross Margin

161,500

Less Operating Expenses:

Fixed Administrative Expense

57,000

Variable Selling Expense

47,500

Total Operating Expenses

104,500

Net Operating Income

P 57,000

The company's variable production costs are P20 per unit and its fixed manufacturing overhead totals P80,000 per month.

The break-even point in units for the month under variable costing would be: