PQR Ltd. has prepared the budget for the production of lakh units of the only commodity manufactured by them for a costing-period as under:

Particualrs Rs. (Lakh)

Raw Material 2.52 Direct Labour 0.75 Direct Expenses 0.10 Works Overheads (60% Fixed) 2.25 Administrative overheads (80% Fixed) 0.40 Selling overheads (50% fixed) 0.20 The actual production during the period was only 60,000 units. Calculate the revised budgeted cost per unit.

[Ans.: Rs. 7.40 per unit and Total Amount Rs. 4,44,000]