Per tyre structure of a cycle made by the cycle company is as follows.

Material	60
Labour	20
Variable overheads	20
	100
Fixed overheads	50
Profit	50
Selling price	200

This is based on production of one lakh tyre per annum. The company expects that due to competition, they will have to reduce selling price, but they want to keep the profit intact. what level of production will have to be reached to get the same amount of profits, if: a. The selling price is reduced by 10% b. The selling price is reduced by 20%