Illustration 44. The present output details of a manufacturing department are as follows: Average output per week - 48,000 units from 160 employees. Saleable value of the output 1,50,000 Contribution made by output towards fixed expenses and profit 60,000 The board of directors plan to introduce more mechanisation into the department at a capital cost of 40,000, The effect of this will be to reduce the number of employees to 120, but to increase the output per individual employees by 40%. To provide the necess incentive to achieve the increased output, the board intends to offer a 1% increase on the piece of work price of 25 paise per article for every 2% increase in average individual output achieved. To sell the increased output, it will be necessary to decrease the selling price by 4%. Calculate the extra weekly contribution resulting from the proposed change and evaluate for the board's consideration, the worth of the project