Explanation:

Let’s break it down:

- The break-even point is Rs. 30,000. That’s the sales level where you cover all your fixed and variable costs—no profit, no loss.

- Fixed costs are Rs. 6,000. This amount never changes, no matter what you sell.

- If the company made a profit of Rs. 1,500, that means sales are above the break-even point.

- At break-even, profit is zero. So, for every extra rupee of sales past Rs. 30,000, you’re making profit at the same contribution margin rate.

- The contribution margin ratio (CMR) is Fixed Cost / Break-even Sales = Rs. 6,000 / Rs. 30,000 = 0.20 or 20%.

- Profit = (Actual Sales – BEP Sales) × CMR, so set it up:

        Rs. 1,500 = (Sales – 30,000) × 0.20

        (Sales – 30,000) = 1,500 / 0.20 = 7,500

        Sales = 7,500 + 30,000 = Rs. 37,500

Option 1 (Rs. 5,000) is way below even your fixed costs.

Option 2 (Rs. 24,000) is below break-even, which would mean a loss.

Option 3 (Rs. 30,000) is just breaking even.

Option 4 (Rs. 37,500) matches what the math says.