Question

Which one of the following information    combinations has lowest break—even  point?                                 

Fixed cost  Variable cost           Revenue/

        (in Rs.)        /unit (in Rs.)      unit (in Rs.)

(a) 30,000           10                    40

(b) 40,000           15                    40

(c) 50,000           20                    40

(d) 60,000          30                    40