Delta Engineering Ltd produces a uniform type of product and has a manufacturing capacity of 3,000 units per week of 48 hours. From the cost records of the company, the following data are available relating to output and cost of three consecutive weeks.

Assuming that the company charges a profi t of 20% on the selling price, fi nd out the selling price per unit when the weekly output is 2,000 units.

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Week No. Units manufactured Direct materials Direct labour Factory overheads (fixed and variable) Rs. Rs. Rs. 123 1,200 9,000 3,600 31,000 1,600 12,000 4,800 33,000 1,800 13,500 5,400 34,000