number 2 only of 600,000 units per year is only operating 60% capacity due to unavailability of materials. The annual income is P400,000, annual fixed costs are P180.000 and variable costs are P0.35 per unit. What is the break-even point? 2. An automobile company sells certain automotive parts. Present sales volume is 450,000 units a year at selling price of P0.55 per unit. Fixed expenses is P85,000 per year. What is the break-even point in pesos