You are given the following information:

Material Rs. 120 per unit Labour Rs. 30 per unit Overheads Rs. 12 per unit Selling Price Rs. 270 per unit Fixed costs Rs. 14,00,000 Sales Rs. 40,50,000 During the forthcoming year the workers will be entitled to a wage increase of 10%

from the beginning of the year and material cost, variable overheads and fixed overheads are expected to increase by 7.5%, 5% and 3% respectively.

Calculate: (i) New sale price in the forthcoming year if the current P/V ratio is to be maintained. (ii) Number of units that would require to be sold during the forthcoming year so as to yield the same amount of profit as in the current year, assuring that selling price per unit will not be increased.