‘Baked Delight Ltd.’ is a well known name in breads and bakery products. It has diversified into flavoured fox nuts and popcorn. The two were…

‘Baked Delight Ltd.’ is a well known name in breads and bakery products. It has diversified into flavoured fox nuts and popcorn. The two were introduced as smart snacking options for health and diet conscious people. To start with, both will be sold in a standard packing of $\displaystyle 50$ gm each. Fixed cost for these will be ₹ $\displaystyle 1,00$,000. Sale price and variable cost per unit is as follows :

Particulars	Classic salted Fox nuts	Caramel salted Popcorn
Sale price per unit (₹)	$\displaystyle 120$	$\displaystyle 80$
Variable cost per unit (₹)	$\displaystyle 70$	$\displaystyle 30$
Sales mix percentage (%)	$\displaystyle 40$	$\displaystyle 60$

From the given information calculate Break-Even Point in units and rupees.