b$)$ The following is the Profit or Loss statement ofSRT & Co$.(5$ marks$)$

$25000$ @ Rs$.50$

Sales p$.$u$.1250000$

Variable Cost

Raw Material $250000$

Labour $345000$

Variable Overheads $150000$

Fixed Costs $400000$

Profit $105000$

Calculate:

a$)$ Contribution per unit

b$)$ PV Ratio

c$)$ No$.$ of units to be sold for earning profit of Rs$.70,000/-$