In case a product’s selling price (per unit) is Rs. 20, the variable cost (per unit) is Rs.14, fixed factory overheads, (per year) is Rs. 5,40,000 and fixed selling overheads is Rs. 2,52,000, the break-even in terms of sales volume and the number of units to be sold to earn a profit of Rs. 60,000 will be which one of the following ? Break-even Volume of Sales and Units to be sold for the desired profits