1. Aron Corp Ltd (ACL) incorporated on July 5, 1952. ACL had a refinery at Vishakapatnam that had a refining capacity of 5 million metric tonnes per annum (MMTPA). The Lube oil refinery at Mumbai stood around 165000 Tonnes per annum. The sales turnover in that year was only Rs. 3.67 billion, and the net profit Rs. 58 million. But over the years, the ACL has made judicious use of its assets to achieve tremendous growth. Dedicated and well - experienced manpower, strategically located refineries at Chennai and Visakh and a widespread marketing network have enabled the company to carve a niche in the Indian oil industry today. The current expenses are (Rs. in crores) Particulars Rs. Particulars Rs. Particulars Rs. R.M Consumed 15,017 Rent 29 Depreciation Plant 560 and Machinery Direct Labour 280 Power and Fuel 10 Opening WIP 250 Excise Duties 5993 Equipment Hire Closing WIP 120 Charges Repairs 165 spares and 71 chemicals Office Charges Security I Depreciation 45 Printing & 8 Rent - Office 30 Office Stationary Insurance 50 Office Salaries 280 Traveling and 20 Conveyance Salesman to Depreciation on transport equipment Advertising & 82 Publicity Production staff salary 100 Sales 50000 You are required to help the production and cost department by finding the per unit cost in different functions and the profit per unit of selling 300000 tonnes (10 Marks) - CLO3