Break-Even Point: The break-even point is the point where a companys revenues equal its costs. The calculation for the break-even point can be done one of two ways; one is to determine the number of units that need to be sold, or the second is the amount of sales, in rupees, that needs to happen. Formula to calculate Overall BEP in units:Overall BEP (in units) = Operating BEP(in units) + Financial BEP(in units)Operating BEP in units = 2500Fixed Cost = Rs. 20,000/-Contribution per unit = 20,000/2500 = 8Financial BEP = Rs. 4,000/-Financial BEP in units = 4,000/8 = 500Therefore, Overall BEP (in units) =2500+500 = 3000 units. GIVEN FIXED COST = Rs. 20000/-, the operating BEP in units = 2500 and financial BEP = Rs. 4000, the overall BEP in units is 3000.