A company enters into a contract with a government department for the supply of its product. The contract is for 1,00,000 ± 10% items of product during this year. The exact number required is not given. The product price is Rs. 10 per unit. Excess units manufactured, if any, can be accepted by the department up to the maximum limit of the contract at a reduced price of Rs. 7 per unit. The penalty for not supplying enough items, as demanded by the department, is Rs. 2 per unit short. The direct labour, direct material and other variable costs account for Rs. 6 per unit. The fixed costs are Rs. 1,00,000. What is the production volume at which the company should aim?