Arvind Ltd. supplies the following information for calculating the working capital firm levels of activity of Rs. 2,40,000 units. The cost structure particulars are:

(a) Raw materials are in store on average for 1 month.

(b) Work in process (100% complete in regard to materials and 50% for labour and overheads for half a month’s production.

(c) Finished goods remain in godown on average for a month.

(d) Suppliers one month to customers 2 months (calculation of customers may be made on selling price).

(e) Minimum cash balance required is Rs, 30,000.

(f) The production is evenly throughout the year.
 

Raw materials Direct labour over-heads Cost Per Unit Rs. 30 10 20 60 15 75 Total Profit Selling price