Sivin Even manufactures diapers. The company incurs average variable costs of ₱60. Sivin Even has annual fixed costs of ₱702,000. The company currently sells an average of 10,000 units and has break-even point of ₱1,170,000 and 7,800 in units. 

Determine the net income if variable costs per unit increase by ₱5 resulting to an increase in total sales by 10%.