From the following information, find out the number of units that must be sold by the firm to earn profit of ` 80,000 per year.   (2 marks)

Sales price : ` 25 per unit

Variable manufacturing costs – ` 12 per unit

Variable selling costs – ` 3 per unit

Fixed factory overheads – ` 5,00,000

Fixed selling costs – ` 3,00,000