Problem:
Determination of sale price, recovering of total cost and BEP]
Cost data:
| Sale price | Rs. 250 per unit | 
| Variable | Rs. 150 per unit | 
| Fixed costs   (expenses) | Rs. 15,00,000 | 
You are required to ascertain:
1. BEP
2. Sales per unit if BEP is brought up to 20,000 units.
3. Sales per unit if BEP is brought down to 12,000 units.