Extracted text: 17 The following information relates to a factory for different capacity levels e production. Capacity Level of Production 60% 70% 80% Production (Units) 6,000 7,000 8,000 Raw Materials Direct Wagess Production Overheads 2,40,000 1,80,000 1,26,000 2,80,000 2,10,000 1,32,000 3,20,000 2,40,000 1.38,000 Total Cost Profit 5,46,000 54,000 6,98,000 6,22,000 78,000 1,02,000 Sales 6,00,000 7,00,000 8,00,000 Calculate Break-even Sales Volume.