A company manufactures a single product which has the following cost structure based on a production &

sales of $10,000$ units.

The selling and distribution overheads include a variable element due to a distribution cost of Rs$.2$ per

unit. Selling price per unit is Rs$\mathrm{.}129.$ Using the above information, you are required to answer the

following questions

Part $8\mathrm{.}1.$ How many units have to be sold for the company to break$-$even?