A firm makes four products A, B, C and D and the data for the past period are as follows:

Product Output units A B C D 25 25 250 250 No.of production runs in period 3 4 7 10 24 Direct Machine labour hours hours per unit per unit 2 4 2 4 2 4 2 4 Material cost per unit (Rs.) 30 75 30 75 Material components per unit 8 5 LO 00 8 6