Calculate the BEP from the following:

(a) Sales price = Rs 10 per unit

(b) Variable cost = Rs 6 per unit

(c) Fixed overheads = Rs 20,000 Calculate the revised BEP if (i) Sales price is increased to Rs 11 per unit (ii) Sales price is reduced to Rs 9 per unit (iii) Variable cost is increased to Rs 7 per unit (iv) Variable cost is reduced to Rs 5 per unit (v) Fixed overheads rise to Rs 25,000 (vi) Fixed overheads fall to Rs 15,000