Dhoni's Sports Bar Virat has just become product manager for Dhoni's Sports Bar. (DSB) DSB sold cricket bats (CB) at Rs.1200 thru distributors and specialty retailers. Retail margins on the product are 33%, while distributors earn 12% margin. These margins are mark-up and calculated on their purchase price DSB has only its (CB) in its product range but will soon launch more products DSB and its direct competitors sell a total of 2 million (CB) annually; DSB has 24% of this market. Variable manufacturing costs for DSB's (CB) are Rs.400 /bat. Investment in manufacturing facility is Rs. 900,000. The advertising budget for all DSB (CB) is Rs.50 lakhs and some part of this expense is specific to promote (CB) and some part is to promote DSB company with the intent that sooner or later more products would be launched For DSB, (CB) account for 40% of total sales Virat's Salary is Rs.12 lakhs per annum. All the sales executives work on commission basis at 10% of revenue calculated on MRP basis Opex for office, warehouse, insurance and non-sales staff was Rs. 1.5 lakhs per month 1. What is the unit contribution for DSB (CB)