At sales of ₹ 4,00,000, profit is ₹ 60,000, and at sales of ₹ 6,00,000, profit is ₹ 1,40,000. What are…

Break-even sales are ₹ 2,50,000. Profit rises by ₹ 80,000 when sales rise by ₹ 2,00,000, so the contribution margin ratio is 40%. At sales of ₹ 4,00,000, the contribution is ₹ 1,60,000 and fixed costs are ₹ 1,60,000 − ₹ 60,000 = ₹ 1,00,000. Sales of $1{,}00{,}000/0.40$ $=2{,}50{,}000$ cover those costs exactly.