A firm has credit sales amounting to Rs$\mathrm{.}32,00,000.$ The sales price per unit is

Rs$\mathrm{.}40$; the variable cost is Rs$\mathrm{.}25$ per unit while the average cost per unit is Rs$\mathrm{.}32.$

The average age of accounts receivable of the firm is $72$ days.

The firm is planning to tighten credit standards. It will result in a fall in sales volume

to Rs$\mathrm{.}28,00,000$ and the average age of accounts receivable to $45$ days.

Assume a $20\%$ rate of return. Is the proposal under consideration feasible?