Selling Price = Rs 40 per unit 

Variable cost = Rs  Rs 30 per unit 

Contribution per unit = Selling Price - Variable Cost = Rs. (40-30) = Rs 10 per unit 
Fixed cost = Rs 180000
(i) Profit Volume Ratio
= contribution / Sales * 100
= 10/40* 100
=25%

(ii) The Break-Even Sales(in Rs. and Units)

 BEP ( In unts )
= Fixed cost / Contribution per unit 
= 180000/10
= 18000 Units 

(iii) Profit at sales Rs. 9,60,000

Sales 960000
Less: Variable
720000
Cost(75%)
Contribution 240000
Less: Fixed Cost 180000
Profit 60000

(iv) New Break-Even Sales in rupees if the sales price is reduced by 10%
Selling Price = Rs. 40 - 10% = 36
Variable cost= Rs. 30
Contribution = Rs. 36 - 30 = Rs. 6 
PV Ratio = Contribution / sales * 100
= 6/36 * 100 
= 16.67%
New Break-Even Sales in rupees
= Fixed cost / P/V Ratio  
= 180000/16.667%
= Rs 10,80,000/-