Shoaib Co., is a manufacturing company. A summary of the budgeted profit statement for its next financial year is provide. The details is provided below:

	Rs.	Rs.
Sales (9,000 units at Rs. 32)		288,000
Less: Direct material	54,000
Direct wages	72,000
Production overhead
Fixed	42,000
Variable	18,000
		186,000
Gross profit		102,000
Less: Admin and marketing cost:
Fixed	36,000
Variable	27,000
		63,000
Net profit		39,000

Required:

1. Calculate breakeven point in units and amount.

How many units must be sold to earn profit before tax Rs. 32,500