at a price of Rs. 6,900 each made up as under . A company manufacturing electric motors Rs. Direct material 3,200 Direct labour 400 Variable overheads 1,000 Fixed overheads 200 Depreciation 200 Variable selling overheads 100 Royalty 200 Profit 1,000 6,300 Central excise duty 600 6.900 (i) A foreign buyer has offered to buy 200 such motors at Rs. 5,000 each. As a Cost Accountant of the company would you advise acceptance of the offer? (ii) What should the company quote for a motor to be purchased by a company under the same management if it should be at cost