Average Stock of Raw Material, WIP, Credit Allowed to debtors, Credit allowed by creditors lag in payment of wages, overheads and Avg finished goods is 1 month 25% of sales are cash sales You may assume that minimum cash balance to be Rs one lakh. Estimate the working capital for 54000 units of output The cost sheet of PQR is as under Raw Material Direct Labour Over Heads Including Depreciation of Rs 10 Total Profit SP Rs 50 Rs 20 Rs 40 Rs 110 Rs 20 130