PROBLEM NO. 51: Forward Foundry Ltd., is feeling the effects of a general recession in the industry. Its budget for the coming half year is based on an output of only 500 tons of castings a month, which is less than half of its capacity. The prices of castings vary with the composition of the metal and the shape of the mould, but they average Rs. 1750 a ton. The following details are from the Monthly Production Cost Budget at the 500 ton level