$($b$)$ In a factory two types of T V sets are mannfactured ie black & white $-$ solour From the following particulars prepare a stalement showing cost and profit per T$.$V Set sold. There is no opening or closing stock.

B &

Coleur

Materials

Rs$.2,73,000$

Re$.10\mathrm{.}80,000$

Laberir

Rs$.1\mathrm{.}5R,000$

Rs$.0\mathrm{.}24,100$

Works overhead is charged at nors af Prime sost and OTlice overhead is taken at $205$ at Works cost. The selling price of $18$ of $W$ is Rs$.$ndo and

P$.$ I, C$)$

that of colour is $10000.$ During the period $200$ B & W and $400$ colour T$.$V$.$ sets were sold. The selling expenses are Rs$.50$ per T$.$V$.$ Set.