The annual DPC for a plant operative at $70\%$ capacity are Rs$.2,80,000$ while the sum of the annual fixed charges, overhead cost and general expenses is Rs$.2,00,000.$ What is the break$-$even point in units of production per year if total annual sales are Rs$.5,60,000$ and the product sells at Rs$.40$ per unit? What were the annual gross eamings and net profit for this plant at $100\%$ capacity in the year $2002$ when state income taxes required $22\%$ normal tax on total gross earnings plus $26\%$ surtax on gross earnings above Rs$.25,000?$

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