Fast Wheels Ltd. manufactures two types of bicycles, Mountain and Road. The cost structure is as follows:

Particulars	Mountain (₹)	Road (₹)
Direct Material	1,80,000	2,00,000
Direct Labour	2,20,000	2,40,000
Factory Overheads	2,60,000	2,80,000
Selling and Distribution	1,00,000	1,20,000

Requirements:

1. Calculate the total cost for each bicycle type.
2. Determine the cost per unit if the production volumes are 4,000 units for Mountain and 5,000 units for Road.
3. Compute the selling price per unit if the desired profit margin is 25% on cost.
4. Evaluate the impact on total cost if direct labour costs increase by 10%.