MOGUL CORP. is a newly-organized company planning to produce and sell customized rubber shoes to be used mostly by athletes and students in different school levels. Since the company is new to the market, it is anxious and it would like to seek for your help in its profit planning and breakeven point determination. The cost structure of the product at 20,000 units is as follows: Variable cost: Manufacturing Non-manufacturing Fixed cost (per month): Manufacturing Non-manufacturing P6.00 2.00 P250,000 150,000 MOGUL's marketing department has predicted that the demand for the company's product will exceed its 20,000 units that it can produce and sell. Additional manufacturing space can be rented from another company at a fixed cost of P40,000 per month with a variable cost totaling to P12 per unit. The company's selling price is P18 per unit. The breakeven point per month of the product is: 60,000 units 46,667 units 40,000 units 73,333 units