4.2.3.11 Case Analysis The directors of anandam ltd. Provide you the following data relating to the cylce chain manufactured by them: Rs. 2,00,000 Rs. Sales 4,000 units @rs.50 each Production cost details: Materials consumed Labour cost Variable overheads Fixed overheads 80,000 40,000 20,000 30,000 1,70,000 Profit 30,000 236 They require you to answer their following queries: (i) the number of units by selling which the company will be At break-even. (ii) the sales needed to earn a profit of 20% on sales. (iii) the extra units which would be sold to obtain the present Profit if it is proposed to reduce the selling price by 20%