1. Asian paints manufacture 2,000 tins of paints when working at normal capacity. It incurs the cost of OMR 16 in manufacturing one unit. Each unit of product is sold for OMR 25 with variable selling and administrative expenses of Rs. 0.60 per unit of production. During the next 3 months, only 600 units can be produced and sold. Management plans to close down the factory estimating that the fixed manufacturing cost can be reduced OMR. 3, 000 for the quarter. When the plant is operating, the fixed overhead costs are incurred at a uniform rate throughout the year. Additional cost of plant shut down for the three month is estimated at OMR 3,800. Express your view whether the plant should be shut down for three months, and calculate the shutdown point for three months in units of products. The details of the cost are given below in table. OMR S.NO 1 2 9 Particulars Direct Material Cost (DMC) Direct Labor Cost (DLC) Variable Overheads (VOH) Fixed Overheads(FOH) Production cost per unit(PC) 13 24