Q$.$NO$.1($b$).$ The break$-$even point of a manufacturing company is Rs$.4,80,000.$ Fixed cost is Rs$.1,20,000.$

Variable cost is Rs$.300$ per unit.

Required: $($a$)$ What is the meaning of break even point

$($b$)$ Contribution margin ratio.

$($c$)$ Selling price per unit.

$($d$)$ Margin of safety at the sales level of $2,000$ units.

$($e$)$ Required sales for earning Rs$.80,000.$