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Problem 13.45 (Bottom line price from export sales). Following is the cost profile of the Company for the year 1992-93. Also indicated is the behaviour of cost with relation to capacity utilization Cost of elements Rs./unit Behaviour of cost 1. Raw materials 2,500 Variable 2. Packing materials 400 Variable 3. Power and fuel 400 90% fixed 4. Wages 750 20% fixed 5. Salaries 200 60% fixed 6. Tools and consumables 100 60% fixed 7. Repairs and maintenance 150 80% fixed 8. Overheads 500 90% fixed 9. Depreciation 300 fixed Total 5.300 The Company incurs cost on term-loan interest of Rs. 150/unit. It also incurs cost on working capital interest of Rs. 250 which is variable as % on all cash cost elements indicated above. The factory produced 10,000 units during the year. Its operative capacity is 10,000 units p.a. There is a proposal to export 2,000 units for which export worthy packing would cost 50% extra. Interest on working capital would be 40% of the incidence in local market. Duty drawback benefit works out to 20% of the raw material cost. You are also given that both the materials now cost 10% more. Similarly power and fuel have gono up by 15% while wages and salaries have been raised by 20%. Work out (i) cost structure for 12,000 units and (ii) indicate bottom line price to be expected on export sale. CCNA