Illustration 8: From the following data calculate: Break-even point in amount of sales in rupees. Number of units that must be sold to earn a profit of Rs.60,000 Per year. How many units must be sold to earn a net profit of 15% of sales? Sales Price Variable manufacturing costs Variable selling costs Fixed factory overheads Fixed selling costs Rs.20 Per Unit Rs.11 per unit Rs. 3 per unit Rs.5,40,000 Rs. 2,52,000