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

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