SuperWears produces affordable specialty garments for formal as well as informal occasions. One of their popular product is a pair of trousers with stretchable fabric and elasticized waist. This product is very popular among a large section of customers, particularly the elderly and people with disability, owing to the versatility. It can be worn as a formal wear as well as for leisure, or even as a track-pant. The cost and price particulars are as follows: Current Price: Rs. 1200/- Current Sales: 3,500 units Variable Cost Per Unit: Rs. 528.50 Fixed Overhead: Rs. 11,25,000 SuperWears has observed competition from three garment brands in this category in the last three months. The marketing manager has proposed a 5% reduction in the price to maintain the segment profitability. Question How much would sales have to increase to make a 5% price reduction profitable for the above product? Describe the process of assessing the breakeven sales change and make calculations accordingly to derive the breakeven sales change.