Aron Corp Ltd (ACL) incorporated on July 5, 1952. ACL had a refinery at Vishakapatnam that had a refining capacity of 5 million metric tonnes per annum (MMTPA). The Lube oil refinery at Mumbai stood around 165000 Tonnes per annum. The sales turnover in that year was only Rs. 3.67 billion, and the net profit Rs. 58 million. But over the years, the ACL has made judicious use of its assets to achieve tremendous growth. Dedicated and well - experienced manpower, strategically located refineries at Chennai and Visakh and a widespread marketing network have enabled the company to carve a niche in the Indian oil industry today. The current expenses are (Rs. in crores) Particulars R.M Consumed Direct Labour Excise Duties Repairs Depreciation Office Insurance Depreciation on transport equipment Sales Rs. 15,017 280 5993 165 45 50 50000 Particulars Rent Rs. 29 Power and Fuel 10 Equipment Hire 1 Charges spares chemicals Printing Stationary Office Salaries 280 and 71 & 8 Advertising & 82 Publicity Particulars Rs. Depreciation - Plant 560 and Machinery Opening WIP Closing WIP Office Charges Rent - Office Traveling Conveyance 250 Security I to 120 Salesman Production staff salary and 20 30 100 You are required to help the production and cost department by finding the per unit cost in different functions and the profit per unit of selling 300000 tonnes (10 Marks) - CLO3