It has been 2 years since Yash and Ankita started Alkaline Ltd. The company manufactures five products as discussed previously. While going through some of the financial statements of the firm, Ankita noticed some findings on the production of face washes and body washes. She penned down the necessary data in the form of a table as given below.

		Face Wash	Body Wash
Sales per month	Units	5000	8500
Selling price	/ unit	200	250
Direct materials	/ unit	100	160
Direct labour @ 1/ hour	/ unit	15	15
Variable overheads	/ unit	10	20
Fixed overheads	/ unit	20	20
Total cost	/ unit	145	215

Yash and Ankita observe that the production of body washes is not as efficient as that of face washes despite using more or less the same ingredients and following the same process. They discuss discontinuing body wash production, with the following proposals:

1. Shift the production capacity for body washes to produce face washes and reduce the price of face washes by 10 per unit.
2. Stop the production of body washes completely and instead rent out the capacity to another small manufacturer who will pay 3,00,000 per month.

Current situation		Face Wash	Body Wash
Sales per month	Units
Selling price	/ unit
Total VC	/ unit
Contribution	/ unit
Total Contribution
Fixed costs
Profit
Proposal 1
No. of Hrs per unit	Wage/ Hour rate
Total hours
Capacity shifted to Facewash
New capacity
No. of units produced
Fixed costs
Sales per annum	Units
Selling price	/ unit
Total VC	/ unit
Contribution	/ unit
Total Contribution
Fixed costs
Profit
Proposal 2
Contribution from face wash as per current situation
Rent to be received
Total
Fixed costs
Profit

Evaluation of options	Profit ()
Continue both products	-
Body wash is discontinued and:
Idle capacity unused	-
Idle capacity used for Face wash	-
Idle capacity rented	-

Based on the data available, find out which of the two proposals is the financially healthier one.