Latif is an entrepreneur who wants to make profit right from the very beginning for his Bath Soap business. He wants to make a Break-Even Analysis i.e., wants to know the quantity where he makes a no-profit, no-loss situation and then moves forward to make profit. Various Costs are stated as under for working: Costs per month a. Machinery & Equipment Depreciation - Rs . 10,000 b. Furniture and Fixture Depreciation - Rs . 5,000 c. Utility bills - Rs . 50,000 d. Rent - Rs . 50,000 e. Salaries - Rs . 100,000 Break - up of Cost per Unit a. Raw Material - Rs. 57 b. Labour. - Rs. 18 c. Packing - Rs . 2 d. Other - Rs . 5 Note: Lux and other similar competitors have priced their similar soaps between Rs. 110 yo Rs . 120. - At what price should he sell his product and why? Give reasons. - Calculate the Break Even Point - number of bath soaps he needs to sell where there is No-profit No-Loss