A local factory assembling calculators produces 400 units per month and sells them at P 1,800 each. Dividends are 8% on the 8,000 shares with par value of P 250 each. The fixed operating cost per...

A local factory assembling calculators produces 400 units per month and sells them at P 1,800 each. Dividends are 8% on the 8,000 shares with par value of P 250 each. The fixed operating cost per month is P 25,000. Other costs are P 1,000 per unit. Determine the number of units needed to be produced per month at unhealthy point.