Otay Co makes a single product with a total capacity of 400,000 liters per annum. Details relating to the cost and sales of the product are as follows:

Selling price: $1 per litre Variable cost: $50 cents per litre Fixed Cost: $100,000

You are to construct a break even chart showing the break even point and likely profit at 300,000 liters of used capacity. You are to use an appropriate scale. Ensure the graph is labeled or coded.