The document is a case study submitted by Sagar Sharma analyzing the cost volume profit of MRF Company Ltd. in 2008. MRF is one of India's largest tyre makers. The case provides annual sales, variable costs, fixed costs for MRF in 2008. It then calculates the profit or loss at sales volumes of 80,000, 100,000 and 120,000 rupees. The solution determines the units sold and profit/loss for each sales volume. It finds a loss of 12,000 rupees at 80,000 rupees in sales but profits of 20,000 and 28,000 rupees at 100,000 and 120,000 rupees in sales respectively. A graph