Comprehension Passage
Study the given table and answer the five questions that follow
The following information is available with respect to a company manufacturing a particular product.
| Sale price (per unit) | Rs. 20 |
| Variable manufacturing cost per unit | Rs. 11 |
| Variable selling cost per unit | Rs. 3 |
| Fixed factory overheads (per year) | Rs. 5,40,000 |
| Fixed selling costs (per year) | Rs. 2,52,000 |
On the basis of the above information answers the questions that follow:
Which one of the following is desired sales volume in units to earn a profit of Rs. 60,000?
1
93,667 units
2
2,64,000 units
3
1,32,000 units
4
1,42,000 units