Gyan limited manufactures and sells four types of products under the brand names A, B, C and D. The sales mix in value comprises 30%, 40%, 20%, and 10% of A, B, C and D respectively. The total budgeted sales are Rs. 60, 000 per month. The operating costs are: Product A 60% of selling price Product B 70% of selling price Product C 80% of selling price Product D 70% of selling price Fixed cost Rs. 12, 000 per month. Calculate the Break Even Point and percentage of Margin of Safety for the product on overall basis.