From the following particulars of Mr. Balaji, compute the perquisite value Basic salary D.A. Bonus Commission [2% on turnover] Fees 12,000 p.m. 3,000 p.m. 5,000 p.m. 7,000 p.a. 4,000 .. He is provided with a rent- free accommodation in Erode with furniture. The cost of furniture provided by the employer is 15,000