AB Ltd. Manufactures filling cabinets. For the current year, the company expects to sell 4,000 cabinets involving a loss of Rs. 2,00,000. Only 40 percent of the plant’s normal capacity is being utilized during the current year. The fixed costs for the year are Rs. 10, 00,000 and fully variable costs are 60 percent of the sales value. What is the break-even point in term of sales value?