Shanthi Pharmaceuticals Ltd manufactures high quality antibiotics for the healthcare sector. We are given that the variable materials cost is Rs. 2550 per Kg, and the variable labour cost is Rs. 840 per Kg. Additionally, the fixed costs for Shanthi Pharmaceuticals are Rs. 380 lakhs per year and the selling price is Rs. 1,50,000 per Kg. Calculate the following: a) Quantity break-even point [2] b) Sales break-even point [2]