Flora Ltd has two factories A and B producing the same cosmetic product whose selling price is Rs. 100 per unit. The following are the other factors:

A

B

Capacity (in units)

20,000

30,000

Variable cost per unit

Rs. 75

Rs. 80

Fixed expenses

Rs. 3,00,000

Rs. 2,00,000

You are required to compute BEP for the two factories and for the company as a whole under constant sales-mix approach.