Standard Material required for producing 100 kgs of Product X is given below

1. Material A : 45 kgs @ Tk. 2.00 Tk. 90.00

2. Material B : 40 kgs @ Tk. 4.00 Tk. 160.00

3. Material C : 25 kgs @ Tk. 6.00 Tk. 150.00

Total 110 kgs Tk. 400.00

Less Standard Loss : 10 kgs

Net Requirement : 100 kgs

Actual production -2,000 units of Product X.

Actual Material usage

1. Material A : 1,000 kgs @ Tk. 1.90 Tk. 1,900.00

2. Material B : 850 kgs @ Tk. 4.20 Tk. 3,570.00

3. Material C : 450 kgs @ Tk. 6.50 Tk. 2,925.00

Total 2,300 kgs Tk. 8,395.00

You are required

(B). To suggest Mr. Z who is interested to acquire the Business