Company has prepared the following summary from its functional budgets for the year ended 30th September 2020.

Particulars	Amount (in Rs.)	Amount (in Rs.)
Sales(1,00,000 units)		15,00,000
Opening Inventory( Zero Units)	Nil
Production Costs (1,15,000 units)
Direct materials	4,60,000
Direct labour	5,75,000
Variable overhead	1,15,000
Fixed overhead	2,30,000
	1,380,000
Closing inventory (15,000 units)	(1,80,000)
Cost of Sales		1,200,000
Gross Profit		3,00,000
Other overhead fixed costs		(2,00,000)
Net Profit		1,00,000

The directors of the company have now met to review the above statement. They have decided to revise the budget as follows:

Due to competition, reduce the selling price by Rs.5 per unit and despite the reduction in selling price the demand for the product will reduce to 90,000 units.

Increase some of the unit production costs: direct labour by 10% and variable overhead by 5%. No change is expected to any other costs.

Reduce production to 100,000 units.

Required- Prepare a summary statement (in the same format as that shown above) which clearly shows the effect of all of the changes proposed by the directors of the company.