A small factory presents the following per unit cost for Job # 421 to determine the selling price Materials Tk. 70.00 Tk. 45.00 Direct wages (18 hours @ Tk. 2.50 per hour) (Dept. A 8 hours, Dept. B, 6 hours Dept. C, 4 hours) Chargeable expenses (special stores items) Tk. 5.00 Tk. 120.00 Add 33.33% for expenses Tk . 40.00 Total Tk. 160.00 Analysis for the Profit & Loss Account for the current year Sales less returns Tk. 250,000.00 Materials Tk. 150,000.00 Tk. 30,000.00 Direct wages (Dept. A Tk. 10,000.00 +Dept. B Tk. 12,000.00-Dept. C Tk. 8,000.00) Special Store items Overheads Dept.( A Tk.5,000.00+ Dept. B Tk. 9,000.00+ Dept. C Tk 2,000.00) Tk. 4,000.00 Tk. 16,000.00 Tk.200,000.00 Gross profit Tk. 50,000.00 Selling expenses Tk. 20,000.00 Net Profit Tk. 30,000.00 It is also noted that average hourly rates for the 3 departments A, B &C are similar. Direct labour hour method is followed to absorb overheads Required: Calculate revised cost for the current year using actual figures as basis and add 20% to total costs to determine selling price