2. A polyurethane production plant requires total capital investment (TCI) of 10x106 TL and it manufactures 2000 tons of polyurethane annually. The price of polyurethane is set at 7 TL/kg. Direct Production Cost Items Raw materials costs 10.9 TL/kg Operating Labor 0.6 TL kg Direct supervisory and clerical labor 17% of operating labor Utilities 0.4 TL kg Maintenance and repairs 16% of FCI/kg Operating supplies 15% of maintenance and repairs Laboratory charges 12% of operating labor Patents and royalties 13% of TPC Fixed Charges Depreciation 10% of FCI/kg Local Taxes 2.5% of FCI/kg Insurance 0.7% of FCI/kg Plant Overhead Costs 10% of TPC General Expenses Administrative 15% of operating labor. supervisory and maintenance Distribution and Marketing 5% of TPC Research & Development 13% of TPC direct Consider that there is no interest charged on the investment. Working capital is accounted as 12% of Total Capital Investment Financing (a) total product cost (TPC/kg) (b) the manufacturing cost (TL/kg) (c) profit before taxes (profit/kg) and annual profit before taxes (profit/year) (d) profit after income taxes (profit/kg) and annual profit after taxes (profit/year)