Q$.2$ Following information has been extracted from the financial records of ATF Limited:

$\backslash$table$[[$Production during the year,Units,$35,000],[$Finished goods at the beginning of the year,Units,$3,000],[$Finished goods at the end of the year,Units,$1,500],[$Sale price per unit,Rs$.,200],[$Fixed overhead cost for the year,Rs$.,1,000,000$