The HASF Ink Ltd income statement for the preceding year is presented below except as noted the cost / revenue relationship for the coming year is expected to follow the same pattern as in the preceding year income statement for the year ending March 31 is as follow s

Sales (200,000 units @ 2.5 Each) Rs. 5, 00,000

Variable cost 3, 00,000

Contribution margin 2, 00,000

Less Fixed cost 100,000

Profit before tax 100,000

Less tax 35,000

Profit after tax 65,000

Required: At what level of sales will the company be able to maintain its present pre- tax profit position even after expansion?