PRINCIPLE OF

MARKETING

PRODUCT: SELF-
STIRRING MUG

A PROJECT REPORT

Submitted to

DR. IRFAN HAMEED

BY

S.NO GROUP MEMBERS REG.NO

1 ASRA FATIMA MUNEER 22589
2 BARIRA RAHIM 23089
3 FATIMA FARHAT 21556
4 MAHIRA RASHEED 23090
5 MOHAMMAD SHAKEEB 22584
6 SANDAL ROSHNIK 23232
7 ZAINAB SHAHID 22582

Iqra University, Main Campus.

Karachi, Pakistan.

DECEMBER 17, 2014.

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 ACKNOWLEDGMENTS

December 17th, 2014

We would like to acknowledge and extend our heartfelt gratitude to following

persons, who have made the completion of this report possible:

Dr. IRFAN HAMEED, who provided us opportunity to work as team first, then to
behave like corporate people. This project really helped us in enhancing our
communication skills dealing with diversity of people.

Dr. IRFAN HAMEED

(Principle Of Marketing)

Iqra University, Karachi.

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Table of Contents:
Acknowledgements 2
Executive summary 4

Marketing Environment 5-8

Segmentation 9-11

Consumer Behavior 12

Product and Price 14

Marketing Channels/Distribution Strategy 15

Promotion and Advertising 16-19

SWOT Analysis 20-21

Sales/Financial Data 22

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Executive Summary:

The SELF STIRRING MUG is the new product of ZAMB’S&CO. At initial stage will be SELF
STIRRING MUG launched in Karachi. The development plans are there for the growth of the
company. The organizational structure of the company depends on the internal as well as
external environment.

The internal environment consists of

 Finance Department
 Marketing Department
 Human Resource Department
 Customer
 Legal Advisory Relationship Department
 I.T Department
 Department
 Engineering Department

We would just be distributing to only the retailers who sales the product similar to our products
like habitt and Zubaida’s mother store.

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COMPANY NAME: DINAMICO.
BRAND NAME: E-MUGS.
PRODUCT: SELF-STIRRING MUG.

MARKETING ENVIRONMENT:

MICROENVIRONMENT:

Mission Statement:
The object is to providethe quicker, fastest and easy to carry Stirring Mug which can be used
easily in every corner of world. In today’s fast life, every one of us prefer such things or products
in our life which can reduce our time and give more benefits to us. So, this Stirring Mug is an
easy solution to life.

Company’s Internal Environment:

The entrepreneur has to be very familiar with the environmental factors. Also, they have to
remain watchful of the continuous change taking place in the environments since the changes in
these factors has and will always have vital impact on survival, growth, profit making and
ultimately in success of the business.

Self-stirring mug resides in its competent environment where employees are selected after
going through strict selection criteria. Human Resource Management is a managerial function
that tries to match an organization’s needs to the skills and abilities of its employees. HRM is
responsible for how people are managed in the organizations. It is responsible for bringing
people in organization helping them perform their work, compensating them for their work and
solving problems that arise.

 Recruitment and Selection:

Procedures and processes ensure the recruitment and deployment of the right mix of
people, who can make effective contribution to the company. All recruitment decisions
are made on the basis of qualification and abilities.

 Compensation and Benefits Management:

Policies of the company aim to attract, motivate, recognize, and retain competent and
professional members. Internal equity, market competitiveness and promotion of culture
of merit and high performance are three fundamental principles of the ZAMB’S&CO
remuneration policies.

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  Training and Development Management:
System has the following two fundamental aims: Aligning the skills of people with
current job needs and developing people for enhanced future roles. Through training,
company aims to enable people to acquire the right skills and attributes needed for best
performance.

 Performance Management:
System aims to reinforce the culture of merit and high performance. Individuals are given
targets which contribute towards overall organizational goals. The performance
management system helps individuals in investing their efforts in the right direction.

Customer Market:
Consumer markets are dominated by products and services designed for
the general consumer.We are providing a Mug which helps consumers and satisfy there need and
want. We understand that every individual has different and unique preferences that go along
with the interest and personality of the people. We serve at one to one basis by understanding the
individual needs and wants.

Competitors:

Competition is a healthy activity but at the same time our product has to be up to the mark so as
to retain its customers. Our product is unique because it has as far no competitors in Pakistan
because it’s an innovation but in near future we predict to have definite competitors as other
electronic companies will compete with our new brand. To retain our competitive advantage we
have to continuously keep our product updated and economical.

Publics:

 Financial public: ABC bank supports our product.

 Media public: Ads, Print media, video, flyers.

 General public: Yes, as he public’s image of the company affect the buying behavior of
customers.

 Government public: Yes, we have our legal Advisory Department.

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  Citizen action Public: Yes, we have Customer Relation department for such queries and
feedback.

 Internal public: Yes, as every other sector we also motivate our employees through
incentives and other things so that they have positive attitude towards the company.

MACROENVIRNOMENT:

Political & legal:

An effective government is a good instrument to safeguard the well-being in our society. Our
complex society needs an intelligent government who supports opportunities for further growth
towards a harmonious organization and an effective and safe society. Regulatory issues should
have a positive impact on these ambitions but Pakistan’s political and governmental issues have
always been under the verge of criticism. The trends are never stabilized which adversely affects
many business practices. The unstable political situation in Pakistan is certainly a grave situation
to be dealt with but besides the instability. The tax regulation has increased and electronic sector
is one of the highest targeted industries. That’s why Change in political & legal situation may
increase taxes thus, reducing the profits of our company.

Technological:
Innovation in technology will lead to save electricity, time and provide new features available in
a mug. This would in turn lead to more customers. This stirring mug is a new invention in life.
Consumers are moving towards advanced products which make life easier, meaning the demand
for dedicated such products are reducing and moreover demand for personalized things is
gaining hype. The technological advancement and predefined rules of the company had
maintained a stable and safe environment. Technology has maintained the balance in highly
competitive market. We have online, e-commerce websites where consumers can easily buy
products from every corner of world. Some of the technological advancements create a new
challenge, and with technology moving faster, these challenges can seem undefeatable. It is how
this industry deals with these advances and the challenges that accompany them and that will
determine the fate of many companies.

Demographic
 OCCUPATION:Usually professionals, white collars and students are more preferred to
buy this product because in their busy life they’ll surely going to approach and need this
sort of product in their life which makes their life easier.

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  AGE:People ranging from 16 years and above are more preferred one, because usually
their professional life started from this age and this product will help them because it’s
efficient and reduce time.
 INCOME: Since we have incurred huge costs and this is unique product we do not want
our customers to perceive this product to be of a lower quality, so we shall be using price
Skimming strategy. For that we had to demographically divide our customer base based
on Income and social class. For this segmentation, we have segmented the market as
middle income group.
middle: 50,000 k (plus).Rs/month
 GENDER: Both the genders will equally interests in this Mug because it is have a need
out of a want.
 RELIGION: For all individuals without any segmentation.

Economic:
There are numerous examples of successful global electronic businesses that have contributed
immensely to the economies of their respective countries of origins. Pakistan is the 27th largest
economy of the world in terms of purchasing power and 45th largest in absolute dollar terms.
Looking at this trend our target is middle class with prices which can be afforded easily by this
segment. Reduction in net income resulting from recession and taxes has had a negative effect on
consumer’s electronics sales worldwide.

Cultural
People focus on bonding and staying in touch with their loved ones for which they use devices to
stay connected and updated. More people and youngsters are working especially the women,
their daily lives are becoming very fast and they don’t have time stay updated at home. Here the
culture is that the relatives can come and visit your home on a sudden basis our product won’t
take much time to provide those relatives and visitors a cup of coffee and they generally ask each
other about this things and your kitchen stuff so they’ll get this product for themselves as well.

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SEGMENTATION:

Demographic:

Demographics are the quantifiable statistics of a given population. It includes gender, age,
ethnicity, income, family size, etc. Our product Stirring Mug aimed towards age of 16 above
people which is pretty much the biggest character of Pakistan’s population. It is not specified to
any particular religion, occupation or gender. It is for all genders. It is feasible to the people with
minimum salary of RS 50000 and above. It is for people of all occupations, all races and all
religion.

 AGE: Our product Stirring Mug aimed towards age of 16 above people which is pretty
much the biggest character of Pakistan’s population
 GENDER: The product is not dependant on gender. It is for both the genders.
 INCOME: The main focus of target market mainly on the upper class, upper middle and
working class of Pakistan mainly Karachi having an household income of 50,000/Rs and
above.
 RACE: For all races.
 RELIGION:It is not specified to any particular religion, occupation or gender.

Geographic:
As far as the geographic are concern our product Stirring Mug is not bounded to any particular
region or area. Our product is not limited to any climate or weather conditions, it has nothing to
do with it. It is for all climate and weather.

 DENSITY: n /a
 LOCATION: Pakistan
 CLIMATE: moderate

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Psychographic:
Psychographic factors are very important because this area of research focuses on the interests,
attitudes, luxury, comfort and opinions and lifestyles of people. As we have already mentioned
our product Stirring Mug is for upper class and upper middle class people might go for our
product more and they are the one who will always like to give a try to a new product because
they are the risk takers and this will enhance their personality. Consumer buys product for luxury
and comfort according their lifestyle. People with interest of luxury and comfort and life style
can purchase it as it will be very beneficial for them. In social class we target upper class, upper
middle class and working class. It is mainly for the ages of above 16.

LIFE STYLE: Consumer buys product for luxury and comfort.

PERSONALITY: upper class and upper middle class people might go for our product more and
they are the one who will always like to give a try to a new product because they are the risk
takers and this will enhance their personality.

SOCIAL CLASS:

 Upper class
 Upper middle class
 Working class

Behavioral:
Our product Stirring Mug is everyday life product.

 BENEFITS:
1. Automatic
2. Easy to carry
3. Reduces arm effort
4. Saves time
5. No need of stove
6. No need of spoon
7. Easily blend coffee, sugar and cream.
8. Easily washable by pouring liquid soap in it and then press the button to clean.
9. portable

 ATTITUDE TOWARDS THE PRODUCT: Positive

 USER STATUS: potential users
 USAGE RATES:Medium
 LOYALTY STATUS: Somehow or the other way loyal.

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Target market:

ZAMB’S&CO targets its product ‘STIRRING MUG’ towards the 16 above people and also to
the female adults in Pakistan.

According to the World Population Statistics, Pakistan had a population 180.44 million in 2013
with 2.1% annual increase rate.

The demographics clearly display that Pakistani universe is dominated by people which are
working and students which is pretty much the biggest character of Pakistan’s population. The
STIRRING MUG is also aimed at female adults identified as mother by our professional; this
screening other parts of the population and will be attracted because of safety and convenience
the product has to whirl to its client.

Target demographic summary:

1) Age: 16 above

2) Gender: BOTH

3) Income: 50000 plus

4) Occupation: All types

5) Race: Any

6) Religion: All

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CONSUMER BEHAVIOR

Culture:
The world is at a fast move and everyone has their own preferences. We are dedicated to develop
the products for our worthy customers which do not only satisfy their need but also caters to the
modern challenges our customer face every day. As in Pakistan the culture is quite different the
issues like load shedding and gas issues are generally faced by the people on daily basis so our
product going to provide them relief from all this issues and whatever the condition is no matter
they just need the ingredients and put them in a mug and they’ll easily get the cup of coffee.
Furthermore in Pakistani culture relatives and friends can visit your homes anytime without
informing you and then you have to arrange to something for there to drink and our product
makes this quite easy.

Social class:
Our product is for upper class, upper middle class and working class because these are the people
who usually don’t want to waste their time their time is really precious for then and neither they
want to incur any extra efforts to perform any job and they can also afford it.

Social Factor:
There are many people who usually drink coffee on daily basis and they have a attitude that a
cup is more important for them rather than their work and they want it any cost so our product
here is a life saver for them this will gonna lead them to less efforts and make their life more
easy for them it’s a life saver for them in such situation when they are getting for their work or
anything now they can also keep our with themselves and can use it wherever and whenever they
want.

Personal Factors
Age and life style: Our product is usually for above 16 age year group because a mother who’s a
house wife or a working one is usually becomes tired of their house hold and other whole day
still their husbands and kids who are above 16 ask for coffee and stuff and they don’t to make it
still they have to so they can get this mug for their homes so their kids can make a cup of coffee
by themselves and they easily make it for their husbands as well and when their daughters get
married they can also buy it to them so in their newly married can become little easy for them

 Occupation: People who do love to have a cup of coffee in daily basis specially students,
professionals like CEO, CFO and COO who doesn’t love to waste their time even a little
they will surely for our product

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  Economic Situation: High and Upper middle income group would be the major
customers as the product is targeted for them with a good income supply.
 Lifestyle: Different personality’s people make up a lifestyle. So our company will also be
studying the life style profile of people to distinguish between users and nonusers. The
best part is that our product is coming up with innovation so it will be available to people
who like trying new things and who have an interest in such things. Secondly there are
people who like to prefer or adopt those products more which are used by others.
Furthermore it will also help in constructing a lifestyle where don’t have to incur extra
effort and they don’t to suffer by wasting too much time and automation will make their
life more easy and comfortable.
 Personality & self-concept: the people from upper and upper middle class might go for
our product because they have a self-concept and possess a personality to give a try to
new products and the products who are generally innovative and different from other and
shows sign of luxury they usually go go it

Competitors Advantage:
In terms of advantage we are far better than our competitors and our product is taking them to a
new world there’s no such product in the market like us yet we are catering our customers with a
bunch of benefits which other companies might failed to do in what world a cup of coffee can be
so easily within a few minutes specially by not incurring any extra efforts in that furthermore it’s
easy to use and affordable as well. We want our customers to be relax and we want their lifestyle
more easy and more luxurious that’s we are doing in terms of our product.

PRODUCT AND PRICE:

Product Classification

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We literally offer our customers an electronic food processor and drink maker. Our product is
completely user-friendly, easy to use, and easy to carry. It reduces wastage of time and arm
effort.

Product Attributes

 Product Quality: We are offering a high quality product to our customers that will
surely satisfy their need. We are using a good quality stainless steel to manufacture our
final product that is completely eco –friendly. It also effectively and efficiently reduces
arm effort and save time.

 Product Features: The most important feature of our product is stirring. Our product is
self-stirring mug that automatically without the arm effort of individual can mix the
sugar, coffee, and cream by the press of one button. It can also mix different juices.
Customers can use our product easily without any problem.

Another feature of our product is heating through battery cells. There will be battery
cells placed beneath the mug that mixes all the items easily. Without the need of
electricity you can also heat your coffee or tea.

The third feature of our self-stirring mug is heating through electricity. By the help of
one press of button you can heat the coffee or tea easily.

Our product also shows temperature.

 Product style: We are offering our product in multicolor such as black, red, green, and
yellow with the lid. Its weight is about 0.34 kg. Its design make it easy to hold and easy
to carry anywhere without any problem. Our mug has the capacity of 500 ml. Its
dimension is about 4.37*3.37 inch.

Product Pricing Strategy

Since our manufacturing department has incurred a lot of cost for this product, we will be doing
Price Skimming at first. The price of a cell phone will depend on its features and quality plus
premium for customization and the rest to cover the production cost. Our target market is upper,
upper middle and working population of Pakistan who can afford such price.

MARKETING CHANNELS:

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Channel levels:
Our channel of distribution would be multichannel distribution. We would be offering products
online as well as we will also distribute it to wholesalers and retailers. We will keep our products
in supermarkets where customers can reach easily like Naheed ,Imtiaz, Hyperstar. And we will
also supply our products to the company’s sells home appliances like the Habitt home store.. We
will also offer our products to the customers online where they can directly buy our product from
us. We will also introduce our catalogue and broachers to attract more and more customers.

Sales and distribution Objectives:

Brand image and positioning is not only reinforced by advertising. It is also reinforced by proper
sales and distribution. If our product would be properly distributed all around the country and
easily approachable by customers then there would be more chance to attract the customers.
More people are introduced to our product more chances to buy it. And this will definitely
enhance our sales to a very larger extent. And as we will penetrate more and more in the retailers
and wholesalers market we will have a greater chance to attract customers.

Distribution Strategy:
The distribution Strategy which we would be adopting would be Selective distribution. We
wouldn’t be giving our product to each and every retailer. We would just be distributing to only
the retailers who sales the product similar to our products like habitt and Zubaida’s mother store.

PROMOTIONAL AND ADVERTISING OBJECTIVES

Promotion is one of the four P’s of marketing; price, product, place, and promotion. It’s the key
to success as far marketing is concerned. Its main objective is to create a positive image of the
business by building the brand of the company and to capture the maximum share in the market
by effectively increasing the sales of the product .Apart from that it also aware and convince
customers about the upcoming brand by using the communication tools. This helps to trigger
curiosity among consumers and an urge to buy.

The main objectives of advertising are to introducing the new product in its brand name and to
make them aware of what is in the product. Its main focus is on adding value to our target market
segments, the upper class, upper middle class and working class. Our company focuses on
providing its target audience a differentiated brand by keeping in mind the preferences of the
customers by providing the best quality product.

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  Public Relations: Public relations has been described as building goodwill with a
company's various constituencies, including consumers, employees, government
officials, stockholders, and suppliers. The overall goal of any public relations effort is to
project a positive company image when dealing with such issues as community and
government relations, employment practices, and environmental issues.

Advertising Strategy:

A successful marketer is he who manages to communicate its message effectively to the

consumers. Millions engages in a variety of different marketing efforts.. Among the common
forms of advertising are advocacy, comparative, cooperative, informational, institutional,
persuasive, product, reminder, point-of-purchase, and specialty. We have numerous options to
give substantial awareness about our brand .They are as following:

 TVC

 Radio

 Billboards

 Newspapers

 Magazines

 Internet marketing

 Posters

 Sponsorships

 Brochures

 Flyers

Brand Relationship Types

 Self-concept attachment:

The promotional campaign is designed in such a way that it creates an affiliation of the
consumer to our brand. We offer a product that is totally new, classy and that will make

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 your life much easier. We provide the quicker, faster and easy to carry SELF-STIRRING
MUG which can be easily in every corner of the world. So, for instance, if a person is
travelling somewhere and he/she don’t have a stove to make coffee at the moment then
he/she can use our product to make coffee or any other beverages by putting all the
ingredients in the mug and with a one press on a button they can prepare coffee.

 Interdependence: The consumer also feels a relationship of interdependence upon our

brand. A consumer will only go for our product once a consumer has a product designed
to fulfill their personal needs he/she will be dependent on the regular use of it regardless
of what’s the price.

 Love:

To understand this brand relationship, we need to understand the human sentiment of

love. We will promote our product through TVC’s and print media advertisement that
will depict the aspect of care and love so the consumer feels attached to our brand.

Message Execution

Effective medium is a very important component of advertising because it ensures that how the
message has been transferred. Consumers will only buy the product once they hear about it.
 Intensity: Less intense stimuli can cause people to become habituate because they have
less of a sensory impact that is why we have chosen bright and exciting colors for our
product like blue, yellow, red etc that will attract our customer attention .And we have
kept our TVC as exciting as possible to keep the viewer's interest till the end of the
advertisement.
 Discrimination: Simple and same old stimuli tend to habituate because they do not
require attention, but in our TVC we have shown exactly how our product make the
customer life easier ,it not only saves your time it reduces your arm effort and most
importantly it is easily washable and we can carry it to anywhere in the world.

 Exposure: Frequently encountered stimuli tend to habituate as the rate of exposure

increases, which is why our TVC will only be shown in the morning and evening
because these are the time when people are having or preparing for a cup of coffee or any
other beverages. If we place an ad too late, people may already have plans or purchased
another product. So we have decided to place our ad in the morning in between 7:00 A.M
to 9:00 A.M and in the first half of evening in between 4:30 P.M to 6:00 P.M and 8-9
times in morning and in evening.

 Relevance: Stimuli that are irrelevant or unimportant will habituate because they fail to
attract attention, that is why our professional consultants made it perfectly sure that there

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 is nothing irrelevant in out advertisements. It only contains the benefits and features
related to our product.

 Duration: Our TVC is just --- seconds long yet we. believe it will definitely work in our
favor, because we have shown something entirely new and different and that too in a very
short advertisement thus we believe that if the advertisement is good, then more and more
people are interacted to the ad, thus creating a place in their mind.

Advertising Media

 Billboard ads:
We will design our billboard ad in such a way that people would be eager to know about
what this product is all about. we have decided to put ------- and ------- theme for
billboard ad Advertising of this product will run throughout the year, when demand and
seasonal factors are unimportant. The reach and frequency are needed to be determined
carefully.

 Newspaper ads:
The News, Jang and Financial Post are the prominent newspapers to advertise in. they are
reached at each place of the country ranging from all classes. Advertising Financial Post
was done in order to capture the people working in the office and they need to be
attracted towards our product.

 Magazine ads:
Magazines such as Time, Newsweek, Readers Digest, Synergizer, and Sunday are a few
where advertisement could be printed.

 TVCs:
Television is a powerful medium because it communicates with both sight and sound.
Network television, the most costly purchase, can reach up to 95 percent of the homes of
the target audience. After 3-4 months of showing the original billboards and magazine
ads, we will introduce a TVC by scheduling spots to air during certain times of the day or
programs. Advertisement should be shown during morning and evening when people are
having or preparing for a cup of coffee or any other beverages. Channels that were used
in advertisements are:

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 • HUM TV
• ARY Digital
• GEO TV

 Radio ads:
Radio advertises should also be aired during morning and evening when business people
are heading toward and returning from their offices. Also time sponsors could also be
bought.

Sales Promotion:
As the new product is being launched, so in order to capture more people, sales
promotions need to be done. Places such as Imtiaz Store, AGHA’S, and NAHEED
supermarket, MAKRO etc can be used as the locations were sales promotions can take
place. E.g. buy one pack, get 50g of NESCAFE CLASSIC free.

Sponsorships:
With so much of the budget, this product can be promoted in the sponsorships. Such as
drama awards, conferences, exhibitions and stuff. It provides a platform where we can
nominate our new product and create its awareness to the people.

Personal Selling:
Promoting the product directly at family marts and shopping places provides personal
selling advantage. You come in contact with the customer and interaction takes pace right
on. where you can make a customer get attached to the product.

SWOT Analysis
Is a technique that a business uses in order to check the strength, weakness, opportunity and
threat that are being faced by the company in promoting the product in the market.

 Strength:
When we talk about any brand the first thing that hits the consumers mind is the quality
of the product. The strengths of our product is that its automatic, saves your precious
time, reduces arm effort-no need of spoon, it’s affordable, portable, it is very easy to use
– you can easily blend coffee with sugar and cream or any other beverage by pressing a
single button on the top and within one go you can enjoy your coffee or any other
beverage. A part from that it is easily washable, just add the few drops of dish washing

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 liquid in it and then press the button to clean it. Furthermore, it is very easy to carry - you
can carry our product anywhere in the world. Being an innovation is another setback for
other companies so when it comes to our product we will be having an edge in our
strength.

 Weakness:
As our company is new in the market so there is always a risk that whether the customer
will purchase our brand or not. They might have a sense that if the product will meet their
requirement or not. The main weakness is that we can’t target all the classes. Other
companies which don’t have these kind of features in their similar product, they are so
much absorbed in the mind of the consumers that they will not be interested in the new
product because of its high price and most of the loyal customers will prefer using the
same less beneficial product because they have a sense of trust and commitment with the
company. A part from that excessive use of battery may damage your product.

 Opportunity:
Opportunity could be either positive or negative. Positive in a sense that capturing the
people of country side who are addicted to drinking tea or coffee .Apart from that in
market this will be the only product which is portable and easy to use and carry.

 Threats:
In future we may face increasingly intense competition from firm that may come into
existence more specialized or have greater resources which our company might not be
using. International competitors may also be a great threat for us. But we will assure it
that we may not face any such problem.

Market Share:
As our company is new in the market so at the moment our market share is zero. But we have
designed our marketing campaign in a way that we will get a positive response and our company
will cater a huge market share.

Final Thought:
Looking at the overall plan, one thing is clear that no matter what it takes, the audience need to
be targeted very smartly and in a way that make them feel that the product has something in it

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that others do not. This acts as a competitive advantage for the company. Capturing the
maximum share in the market leads to more and more identifications of opportunities and these
profitable opportunities need to be grasped eventually at all levels of competition. The firm may
operate with an annual advertising plan and the campaign must be so strong that it delivers the
message straight forwardly and hitting the customer mind with maximum media share.

FINANCIAL PART
FIXED COST
rent (factory AND office) 190,000
employees’ salaries 300,000
ADVERTISEMENT  
TV Commercial Channel 1 750,000
TV Commercial Channel 2 700,000
TV Commercial Channel 3 800,000
Radio Ad 450,000
Billboard 1,500,000
total fixed cost 4,690,000
 
VARIABLE COSTS

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 raw material 2,700,000
packaging 900,000
distribution cost 70,000
total variable cost 3,670,000
TOTAL COST 8,360,000

total no of unit produces 3000

price (each unit) Rs.3000
markup 213
variable cost (each unit) 1223
break even (in no. of unit) 2639
break even (in terms of rupees) 7,917,839

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