From the following information, find out the number of units that must be sold by the firm to earn profit of Rs. 1, 80,000 per year.

Sales price: Rs. 25 per unit

Variable manufacturing costs - Rs. 12 per unit

Variable selling costs - Rs. 3 per unit

Fixed factory overheads - Rs. 5, 00,000

Fixed selling costs - Rs. 3,00,000

To find the number of units that must be sold to earn a specific target profit, we use the Cost-Volume-Profit (CVP) analysis formula.1. Identify the given values:Selling Price ($SP$): Rs. 25 per unitVariable Cost ($VC$): * Variable manufacturing costs: Rs. 12Variable selling costs: Rs. 3Total $VC$: Rs. $12 + 3 = 15$ per unitFixed Costs ($FC$):Fixed factory overheads: Rs. 5,00,000Fixed selling costs: Rs. 3,00,000Total $FC$: Rs. $5,00,000 + 3,00,000 = 8,00,000$Target Profit: Rs. 1,80,0002. Calculate Contribution per unit:The contribution per unit is the amount remaining from each sale after covering variable costs, which goes toward paying fixed costs and then generating profit.$$\text{Contribution per unit} = \text{Selling Price} - \text{Total Variable Cost}$$$$\text{Contribution per unit} = 25 - 15 = \text{Rs. 10}$$3. Calculate Required Sales in Units:The formula to find the units required for a target profit is:$$\text{Required Sales (Units)} = \frac{\text{Fixed Costs} + \text{Target Profit}}{\text{Contribution per unit}}$$Substitute the values:$$\text{Required Sales} = \frac{8,00,000 + 1,80,000}{10}$$$$\text{Required Sales} = \frac{9,80,000}{10}$$$$\text{Required Sales} = 98,000 \text{ units}$$Correct Option:C) 98,000 units