Valley Company sells two products. Product M sells for Rs.12 and has variable costs per unit of Rs.7. Product Q’s selling price and variable costs are Rs.15 and Rs.12, respectively. If fixed costs are Rs.6,50,000 and Valley sells twice as many units of Product M as Product Q, what is the BEP in units for Product M? How many units of each should they sell (keeping the same ratio) in order to earn an operating profit of Rs.3,25,000