Ali Limited makes and sells one product, the standard production cost of which is as follows for one unit: Rs. Direct labour 3 hours at Rs.6 per hour 18 Direct materials 4 kilograms at Rs.7 per kg 28 Production overhead Variable 3 Fixed 20 Standard production cost 69 Normal output is 16,000 units per annum and this figure is used for the fixed production overhead calculation. Costs relating to selling, distribution and administration are: Variable 20 percent of sales value Fixed Rs.180,000 per annum The only variance is a fixed production overhead volume variance. There are no units in finished goods stock at 1 October 2003. The fixed overhead expenditure is spread evenly throughout the year. The selling price per unit is Rs.140. For each of the six monthly periods, the number of units to be produced and sold are budgeted as :