Gadget World Ltd. produces two types of electronics, Smart TVs and Speakers. The cost data is as follows:

Particulars	Smart TVs (₹)	Speakers (₹)
Direct Material	2,00,000	1,50,000
Direct Labour	2,50,000	2,00,000
Factory Overheads	3,00,000	2,50,000
Selling and Distribution	1,20,000	1,00,000

Requirements:

1. Calculate the total cost for each electronic type.
2. Determine the cost per unit if the production volumes are 2,000 units for Smart TVs and 3,000 units for Speakers.
3. Compute the selling price per unit if the desired profit margin is 20% on cost.
4. Analyze the effect on total cost if factory overheads increase by 12%.