13. From the following data provided by a manufacturing enterprise, compute the Working Capital requirement to finance an activity level of 60%:

(i) Production capacity: 40,000 units p.a.

(ii) Selling price per unit: `16

(iii) Per unit raw material cost: `6

(iv) Per unit labour cost: `3

(v) Per unit overhead cost: `4

(vi) Raw materials in store: 2 months

(vii) Processing period: ½ month

(viii) Finished goods in store: 1 month

(ix) Credit allowed to debtors: 3 months

(x) Credit allowed by creditors: 1½ months

(xi) Lag in wage payment: ½ month

(xii) No lag in payment of overheads.