Q) A single product manufacturing company has an installed capacity of 3,00,000 units per annum. The normal capacity utilization of the company is 90%. The company has prepared the following budget for a year: Variable costs: Factory costs Rs. 33 per unit Selling and Administration costs Rs. 9 per unit Fixed costs: Factory costs Rs. 21,60,000 Selling and Administration costs Rs. 7,56,000 Selling Price Selling price per unit Rs. 60 The actual production, sales, price and cost data relating to the year under review are as given below: Production 2,40,000 units Sales 2,25,000 units Finished goods stock in the beginning of the year: 15,000 units Actual factory variable costs exceeded the budget by Rs. 1,20,000 Required: (i) Calculate the budgeted profit and break-even point in units. (ii) What increase in selling price was necessary during the year under review to maintain the budgeted profit?