Food Delight Ltd. has the following cost data for its two product lines, Cakes and Pastries:

Particulars	Cakes (₹)	Pastries (₹)
Direct Material	1,00,000	1,20,000
Direct Labour	1,20,000	1,50,000
Factory Overheads	1,40,000	1,70,000
Selling and Distribution	60,000	80,000

Requirements:

1. Calculate the total cost for each product line.
2. Determine the cost per unit if the production volumes are 12,000 units for Cakes and 15,000 units for Pastries.
3. Compute the selling price per unit if the desired profit margin is 20% on cost.
4. Assess the impact on total cost if direct labour costs increase by 10%.