A factory produces 24,000 units. The cost sheet gives the following information (Rs.): Direct Material 1,20,000 Direct Wages 84,000 Variable Overheads 48,000 Semi-variable Overheads 28,000 Fixed Overheads 80,000 Total Cost 3,60,000 The product is sold at Rs. 20 per unit. The management proposed to increase the production by 3,000 units for sales in the foreign market. It is estimated that semi-variable overheads will increase by Rs. 1,000. But the product will be sold at Rs. 14 per unit in the foreign market. However, no additional capital expenditure will be incurred. The management seeks your advice as cost accountant. What will you advise them