Furniture Hub Ltd. manufactures two types of furniture, Chairs and Tables. The cost structure is as follows:

Particulars	Chairs (₹)	Tables (₹)
Direct Material	50,000	70,000
Direct Labour	60,000	80,000
Factory Overheads	70,000	90,000
Selling and Distribution	30,000	40,000

Requirements:

1. Calculate the total cost for each furniture type.
2. Determine the cost per unit if the production volumes are 500 units for Chairs and 600 units for Tables.
3. Compute the selling price per unit if the company aims for a 25% profit margin on cost.
4. Evaluate the new total cost if direct material costs increase by 5%.