fixed overheads. Q. 7. A firm has Rs 10,00,000 invested in its plant and sets a goal of a 15% annual return on vestment. Fixed costs amounts to Rs.15 per unit produced. In the past year the firm produced and units at Rs. 25 each and earned a profit of Rs. 1,00,000. How costs in the factory presently amounts to Rs. 4,00,000 per year and variable sold 50,000 can management achieve their target profit goal by varying a different variables like fixed costs, variable costs, quantity sold or increasing the price per unit