The correct answer is: B. Value of sales in rupees
A break-even chart is a graph that shows the relationship between costs and revenue. The break-even point is the point at which the total revenue equals the total costs. The y-axis of a break-even chart represents the value of sales in rupees. The x-axis represents the volume of sales in units.
Option A is incorrect because the y-axis represents the value of sales in rupees, not the volume of sales in units.
Option C is incorrect because the y-axis represents the value of sales in rupees, not the cost and sales in rupees.
Option D is incorrect because the y-axis represents the value of sales in rupees, not the value of production in rupees.