A company producing item X has estimated the market size to be $10,00\mathrm{.}000$ units per year. The company has fixed expenses of Rs$.5$ crore per year. It is sourcing item X at Rs$.800$ and planning to sell it at Rs$.1200$ per piece. Find the break$-$even point. What is the market share corresponding to this sale. $($Market Share $=$ Sale$/$ Market Size$)$