Suppose that x number of the unit be produced and sold.

As each unit’s variable cost is 25% of revenue

The variable cost of x units = 25 % of ₹ 8x = ₹ 2x

Total cost of producing x units C(x) = TFC + TVC = ₹(24000 + 2x)

Price of one unit = ₹ 8

Total revenue of selling x units = R(x) = ₹ 8x

At break-even values,

C(x) = R(x)

⇒ 24000 + 2x = 8x

⇒ 24000 = 6x

⇒ x = 4000