plz give a brief solution

Labor wages The X Co. Lid., is planning to open a petrol station. The selling price of diesel would be Rs.4.40 par litre. The variable charges including cost of diesel, vending etc., is about Rs.4.00 per litre. The fixed costs for a month are Rs. Rent 2,000 Taxes 1,000 3,000 Employee welfare 400 Electricity (24 hour continuous operation) 300 Other fixed costs 110 346. The break even point in rupees for the month if the above costs are applied Rs.90.140 b. Rs. 1,05,600 Rs.2.10,000 d. Rs.30,120 Rs. 74,910. a. c. e