Revenue and cost details for a companys single product are as follows:

	BWP per unit	BWP per unit
Sales price		27
Variable cost	15
Fixed cost	8
		(23)
Profit		4

Fixed costs are absorbed based on the companys normal activity, which is also the companys budgeted sales value for each period. Last period there were no changes in inventory and the company achieved a margin of safety of 20% of the actual sales volume. Fixed costs were over-absorbed by P2,400.

Required:

a. Calculate the breakeven point in units for each period. (6 marks)

b. Calculate the number of units to be produced and sold to achieve a profit of P6,600 for the period. (5 marks)