The circumstance implies that students in the Kobid District will open a surgical mask manufacturing unit. We have examined the current surgical mask manufacturing facility, reviewed industry publications, and conducted some research on the anticipated low expenses of running the company. A surgical mask, sometimes referred to as a procedure mask, medical mask, or just a face mask, is designed to capture microorganisms released from the wearer's mouth and nose as liquid droplets and aerosols during surgery and during nursing care.

During medical procedures, surgical masks are disposable devices used to cover the nose and mouth. They stop the transmission of infections between healthy and ill individuals. Compared to a home$-$based business, the face mask manufacturing industry offers greater growth potential and higher profit margins. Due to the increase in pollution and the spread of viruses, mask wearing has become required when going outside. Long$-$term success in your mask$-$making business can be achieved by starting it correctly.

Cost of materials needed to make surgical mask

Direct material ingredients$-$

$\backslash$table$[[$Ingredients$,$price$],[$Non$-$woven fabric,Rs$.140/$kg$],[$Elastic face mask rubber,Rs$\mathrm{.}399/$kg$]]$

Fixed costs$-$

$\backslash$table$[[$Particular$,$Price$],[$Rent$,$Rs $1000$ per month$],[\backslash$table$[[$Mask making Machinery $($capacity to$],[$produce $20-30$ per min$)]],$Rs$.1,15,000],[$Machinery $($packing$)-,$Rs$.15,000],[$Cleaning$,$Rs $100$ per month$],[$Packing materials,Rs$.200$ per month$],[$Advertisement$,$Rs$.1800$ per year$],[$Water$,$Rs$.300$ per month$],[$Insurance$,$Rs$.6000$ per annum$]]$

Employee$-$

One skilled part$-$time worker with a salary of Rs$.3,000$ per month.

Requirement of the case

In order to answer the questions below, you will need to make assumptions, and add$/$change fixed and variable costs $($please clearly indicate all assumptions made$).$

Using the above information, determine the number of surgical mask you will need to sell to archive the break$-$even. In order to do this, you will need to set a sales price as well as classify the costs into fixed or variable. $($Hint: keep all costs on either a weekly, monthly or yearly basis throughout your analysis$).$

Now build$-$in a salary for yourself, and determine the amount of surgical mask you will need to sell to break even.