Ms. Andrea Chadwick, the company president, has heard that there are multiple breakeven points for every product. She does not believe this and has asked you to provide the evidence of such a possibility. Some information about the company for 2011 is as follows:

Total fixed manufacturing overhead	P 180,000
Total other fixed expenses	200,000
Total variable manufacturing expenses	120,000
Total other variable expenses	120,000

Selling price per unit	P 40.00
Units produced	30,000 units
Budgeted production	30,000 units
Units sold	25,000 units

Requirements:

1. Determine the breakeven sales in units under both variable costing and absorption costing.
2. Determine the breakeven sales in units using absorption costing if the production units are actually 25,000?