A pharmaceutical company produces formulations having a shelf life of 1 year. The company has an opening stock of 30,000 boxes on 1 January 2005 and is expected to produce 1,30,000 boxes as was in the just-ended year of 2004. The expected sale would be 1,50,000 boxes. The costing department has worked out an escalation in the cost by 25% on the Variable Cost and 10% on the Fixed Cost. While the Fixed Cost for the year 2004 is Rs. 40 per unit, the new price announced for 2005 is Rs. 100 per box. The Variable Cost on opening stock is Rs. 40 per box.

You are required to compute the BE volume for the year 2005.