equired: (1) the break-even point in sales Rupees, using the figures given in the budget. (2) The break-even point in units, using the figures given in the budget. (3) The new break-even point in sales Rupees, assuming that fixed costs increase Rs. 1,867 and variable costs decrease Rs. 800 at the Rs. 92,000 sales level. (4) The increase in sales needed to make the same Rs. 20,800 profit, assuming that fixed costs increase by Rs. 2,167 and variable costs increase by Rs. 800 at the Rs. 92,000 sales level. (5) The budgeted profit and the new break-even point in sales rupees assuming that the company revises the annual budget by increasing the unit sales price by 5%, which is expected to decrease volume by 15% with variable costs bearing the same relationship to sales rupees as in the original annual budget