A product has fixed cost ₹3,00,000 and variable cost ₹150/unit. Selling 5000 units produces profit equal to 20% of sales revenue. Find break-even quantity (nearest integer).
Let selling price per unit be p. Total cost is $300000+150(5000)=1050000$. Since profit is 20% of revenue, $0.8(5000p)=1050000$, giving p = ₹262.50. Contribution is ₹112.50 per unit. Break-even quantity is $300000/112.5=2666.6667$, rounding to **2667 units**.
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