The parrot Company sold 150,000 units @ Rs.30 each, variable cost is Rs.20 (manufacturing Rs.15 & marketing Rs.5), fixed cost is Rs. 1,200,000 annually which occurs evenly throughout the year (manufacturing Rs.800,000 & marketing Rs. 400,000).

Required:

i)Breakeven point in units & in Rupees.

ii)Number of units to be sold to earn profit before tax of Rs. 200,000.