Punjab Fan produces electric fans and aims to improve quality to international standards. It has fixed costs of Rs. 300,000 and variable costs of Rs. 1,400 per unit. Fans sell for Rs. 2,400 each. The break-even point is 300 units or Rs. 720,000 in sales. An order of 210 fans would result in a Rs. 90,000 loss, while an order of 500 fans would yield a Rs. 200,000 profit. Management strategies include pricing policies, quality management, and marketing.