The forces acting on block P include gravity, normal force, tension, and friction. The frictional force is given by:

\(F = 0.2 \times mg \cos 35^{\circ}\)

For equilibrium, resolve forces along the plane:

\(5g - mg \sin 35^{\circ} - 0.2 mg \cos 35^{\circ} = 0\)

This equation represents the condition when block P is on the point of moving up the plane.

For the condition when block P is on the point of moving down the plane:

\(5g - Mg \sin 35^{\circ} + 0.2 Mg \cos 35^{\circ} = 0\)

Solving these equations gives:

\(m = 6.78 \quad \text{or} \quad M = 12.2\)

Thus, the set of values for m is:

\(6.78 \leq m \leq 12.2\)