$3.$The company furnishes the following data, with regard to manufacturing a product.

Fixed cost

Rs$.1,00,000($total$)$

Variable cost

Rs$.7$ per unit

Current market price

Rs$.8$ per unit

Output

$50,000$ units

You are required to suggest the company to sell the product or not?

$4.$The manager of repairs and maintenance department in response to a request, submitted the following budget estimates for his department, that are to be used to construct a flexible budget to be used during the coming budget year:

$\backslash$table$[[$Details of cost$,\backslash$table$[[$Planned at $6,000$ repair$],[$hours$]],\backslash$table$[[$Planned at $9,000$ repair$],[$hours$]],],[$Employees salaries,$30,000,30,000,],[$Indirect repair materials,$40,200,60,300,],[$Miscellaneous cost$,13,200,16,800,]]$

Prepare a flexible budget for the department up to activity level of $10,000$ repair hours $($use increments of $1,000$