Apex industries plans to produce and sale Rs. 65450 lakhs worth products and selling price per unit is Rs. 85 lakhs for the financial year (2021-22). WIP accounts for 50% of manufacturing expenses. Following are the particulars/projections based on previous financial year (2020-21) and you are required to estimate working capital for (2021-22).

Particulars	Amount (Rs. in Lakhs)
Opening Stock of
Raw Materials, Stores and Spares	2285.00
Work-in-Process	5500.00
Finished Goods	6250.00
Accounts Receivables	5250.00
Accounts Payables	2500.00
Closing Stock Balance of
Raw Materials, Stores and Spares	1825.00
Work-in-Process	5520.00
Finished Goods	9260.00
Accounts Receivables	1215.00
Accounts Payables	3500.00
Purchase of RM, Stores and Spares	12675.00
Manufacturing Expenses	1225.00
Depreciation	245.00
Customs and Excise duties	35020.00
Selling, Admin and Financial Cost	4550.00