3. The following data is given: Particulars Amount (in Rs.) Selling Price 40 per unit Variable Manufacturing Costs 22 per unit Variable Selling Costs 6 unit Fixed Factory Overheads Fixed Selling Costs per 10,80,000 per year 5,04,000 per year You are required to compute: 1) Break-even point expressed in amount of sales in rupees; 2) No. of units that must be sold to earn the profit of Rs. 1, 20, 000 per year. 3) How many units must be sold to earn a profit of 10% of sales?