You have the following cost details of the graphic tablet manufactured by Adarsh Electro Ltd, during 202223. In 2022-23, the company sold 1 lakh units. The total fixed costs incurred by the firm are Rs 50 lakhs. The company was the pioneer in the production of graphic tablets when it entered this space in the year 2019-20. Over the period the electronios goods sector has witnessed intense competition. Since the market size has gone up significantly, the company is contemplating a strategic shift by changing its focus from the bottom line to volumes