1. Varsha Garments Company produces readymade garments for children. Its costs have been analyzed as follows:

Textile materials Rs. 87 per unit

Tailoring labour 5 hours / unit Rs 8 per hour

Other labour 2 hour / unit Rs. 8 per hour

Packing material Rs. 5 per unit

Packing labour 20 minutes / unit Rs. 6 per hour

Shipping cost Rs. 10 per unit

Overhead labour Rs. 50,000 per year

Utilities Rs. 10, 000 per year

Factory rent Rs. 45,000 per year

Selling price Rs. 300 per unit

1. Calculate the breakeven quantity
2. Calculate the breakeven revenue.
3. Find out the breakeven quantity if the company intends to earn minimum profit of Rs. 20,000.