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4.2.3.11 Case Analysis The directors of anandam ltd. Provide you the following data relating to the cylce chain manufactured by them: Rs. Sales 4,000 units @rs.50 each 2,00,000 Production cost details: Rs. Materials consumed 80,000 Labour cost 40,000 Variable overheads 20,000 Fixed overheads 30,000 1,70,000 Profit 30,000 236 They require you to answer their following (i) the number of units by selling which be At break-even. (ii) the sales needed to earn a profit of 20% (iii) the extra units which would be sold to obtain the present Profit if it is proposed to reduce the selling price by 20%