Q$3.$ Compute the working capital with the following irformation:

Estimated Cost per unit: Raw Material $-$ Rs$.90,$ Labour $-$ Rs$.40,$ Overheads $-$ Rs$.70$

Total Cash Cost $-$ Rs$.200,$

Selling Price unit $-$ Rs$.250,$ Activity Level $-25,000$ units per annum

Raw Material Stock $($Avg$.)4$ weeks, Work in Progress $($Avg$.)2$ weeks $[$assurne $50\%$ completion stage$].$ Finished Goods in Stock $($Avg$.)-3$ weeks, Credit Period allowed to Debtors $($Avg$.)-4$ weeks, Credit Period allowed by Suppliers $($Avg$.)-3$ weeks, Lag in wages payment $($Avg$.)-1$ week, Cash level $-$ Rs$.50,000.$

Add $10\%$ for contingencies in the working capital. Assume steady production throughout the year and all sales are credit only.