Remole Company Inc., manufactures glass bottles for beverage companies. The company had fixed costs of P48 million per year. Its variable cost was P2.50 per bottle while its selling price was P 7.50 per bottle. Julio Remole, general of the company desired a net profit of P 5 million for the year. The corporate tax rate was 35 percent. Calculate the break-even in units and pesos.

1. What is the break-even point of the company without the profit target?
2. What is the break-even point of the company with the profit target but without taxes?
3. What is the break-even point of the company with the profit target and with taxes?