The Sunmoon Ltd is the distributor for a foreign product. The product sells in the market for Tk.200.00 per unit with a variable selling expense of Tk.20.00 and a item based commission of Tk.40.00 per item. The Company's cost of import at its go own is Tk.90.00 Fixed selling and administrative expenses are Tk.2,00,000.00 per year.

What sales level must be achieved to have the after tax target profit Tk.3,00,000.00. If tax rate is 30%.