The Company's break-even point in units assuming that overhead and administrative expenses are fixed but the other expenses are fully variable, is equal to?

PIOLO Company shows the following budgeted data for the year 20B: Estimated sales 18,000 units Amount Per unit Direct labor P54,000 P3.00 Materials 8,100 0.45 Fixed overhead 13,500 0.75 Administrative expenses 16,200 0.90 P91,800 P5.10 Selling expenses are expected to be 20% of sales and profit before tax is to amount to P1.50/unit. The company's break-even point in units assuming that overhead and administrative expenses are fixed but that other expenses are fully variable, is equal to: