A local company assembling computer accessories produces 300 units per month at a cost of P800 per unit Each accessory sells for P1, 200 If the fixed costs are P20, 000, 000 per month, what is the break-even point?

• To break-even: X = 48 units per month
• To break-even: X = 50 units per month Correct
• To break-even: X = 55 units per month
• To break-even: X = 53 units per month