[PLS HELP] NEED ASAP

CASE 1.

Assume the following:

No. of units sold	10,000
No. of units produced	8,000
Selling price per unit	Php 45
Variable materials	Php 20
Variable labor	Php 15
Variable overhead	Php 4
Fixed overhead	Php 24,000

Required:

How many units be sold to break-even using variable costing (assuming there are no administrative and selling expenses)? (show your solution)

CASE 2.

Assume the following:

No. of units sold	10,000
No. of units produced	8,000
Selling price per unit	Php 45
Variable materials	Php 20
Variable labor	Php 15
Variable overhead	Php 4
Fixed overhead	Php 24,000

Required:

By how much will the cost of goods sold differ by using absorption costing as compared to variable costing. Identify whether higher or lower.