A Ltd. Co. has capacity to produce \\( 1,00,000 \\) units of a product every month. Its works cost at varying levels of production is as under: Its fixed administration expenses amount to \\( 1,50,000 \\) and fixed marketing expenses amount to \\( 2,50,000 \\) per month respectively. The variable distribution cost amounts to 30 per unit. It can sell \100 of its output at \\( 500 \\) per unit provided it incurs the following further expenditure: (a) it gives gift items costing 30 per unit of sale; (b) it has lucky draws every month giving the first prize of 50,000; 2nd prize of \\( 25,000 \\), 3rd prize of \\( 10,000 \\) and three consolation prizes of \\( 5,000 \\) each to customers buying the product. (c) it spends \\( 1,00,000 \\) on refreshments served every month to its customers; (d) it sponsors a television programme every week at a cost of \\( 20,00,000 \\) per month. It can market \30 of its output at \\( 550 \\) per unit without incurring any of the expenses referred to in (a) to (d) above. PREPARE a cost sheet for the month showing total cost and profit at \30 and \100 capacity level