11 Following information is obtained from the books of CTLS Traders for the month of June 2020. Rs. Rs. Total sales income (150 000 units) 1 500 000 Total Direct Material 300 000 Total Direct Labour 600 000 Total Direct Expenses 150 000 (1 050 000 Total Contribution 450 000 Total Fixed Cost (150 000 Net Profit for the month of June 300 000 Required to calculate: a) Unit contribution b) Contribution margin ratio c) Break-even point in units. d) How many units are to be sold to eam net Profit Rs. 450.000 per month (06 Marks) Following information is obtained from the Lanka Traders Product P Q R Unit Selling Price Rs. Total Direct Cost per unit Rs. Machine time requirement per unit hrs 20 15 2 30 20 2 50 30 5 Maximum Demand per month-in unit 5.000 10.000 10.000 The Managing Director is concerned about fimm's production capacity which is limited to 75.000hrs machine time per month due to break-down of one machine. Spare parts should be imported from aboard and will not be available until end of next month Required to calculate a) Unit contribution for each product b) Total machine hour requirement if company decides to fill total demand c) Total Shortage of machine hours d) Optimum production plan (13 Marks) (TOTAL 25 MARKS)