Rs. Normal Particulars Normal Sales 200,000 Less: Variable Overheads 150,000 Insert text here Contribution 50,000 Less: Fixed Cost 15,000 Net Profit 35,000 Calculate - 1. Profit Volume (P/V) Ratio 2. Break-even point in rupees 3. Margin of Safety In rupees 4. Required Sales for the profit of Rs.70,000 Also explain the concept of Break - Even Point in detail. How is it related to Margin of Safety