What is the objectives of break-even analysis? The cost of producing between 1500 units and 2500 units of a product consists of Rs. 25,000 fixed cost and Rs. 10 per unit variable cost. With the selling price at Rs. 20 per unit, what is the break-even point? Suppose the price per unit was increased to Rs. 25. Illustrate with a neat sketch how does this affect the break-even point.