The following are the operating details of two plants operating under the same management:

Plant A (Rs)

Plant B (Rs)

Sales

12,00,000

10,00,000

Variable costs

6,00,000

5,00,000

Fixed costs

2,00,000

1,00,000

Capacity of operation

100%

50%

It is proposed to merge both the plants. You are required to ascertain

  1. Break even sales and break even capacity of the merged plant
  2. Profit and profitability of operating the merged plant at 90% of the capacity
  3. Capacity level of operation if a profit of Rs 4,00,000 (the profit made by both the plants before merger) has to be attained by the merged plant