• A Company has two Plants at Locations I and II, operating at 100% and 75% of their capacities respectively. The company is considering a proposal to merge the two plants at one location to optimize available capacity. The following details are available in respect of the two plants, regarding their present performance/operation.

Particulars	Location I	Location II
Sales [Rs.in lakhs]	200	75
Variable Costs [Rs. in lakhs]	140	54
Fixed Cost [Rs. in lakhs]	30	14

For decision-making purposes, you are required to work out the following information,

• The capacity at which the merged plan will break even.
• The profit of the merged plant working at 80% capacity

III. Sales required if the merged plant is required to earn an overall profit of Rs.22, 00,000