9 expected to be Rs. 20, out of which Rs. 8 is for materials and Rs. 12 for labour. In addition, Vyas Ltd. starts manufacturing on 1st January, 2009. The prime cost of a unit is variable expenditure, per unit is expected Rs. 4 and fixed expenses per month will be Rs. 15,000 Payment for materials is to be made in the month following the purchases. One-third of sales will be cash and rest on credit for settlement in the following month. Expenses are month in which they are incurred. payable in the The selling price is fixed at Rs. 40 per unit. The number of units manufactured and sold is expected to be as under