Ms. Gauri has the business of selling pens. She has setup this pen retailing for over 10 years with good profit volume ratio. Her average cost from…

Ms. Gauri has the business of selling pens. She has setup this pen retailing for over 10 years with good profit volume ratio. Her average cost from the retailing is 11.25 per unit if she sells 16,000 units and is 11 per unit if she sells 20,000 units. For the current month, she also charged - 5,000 towards depreciation and the rental payment due. The excess of sales revenue over the variable costs is 3.333 per unit. You are required to CALCULATE Break-even Point (in units), Cash Break-even Point (in units) and Profit Volume Ratio.