Tech Gadgets Ltd. produces two types of devices, Laptops and Tablets. The cost details are as follows:

Particulars	Laptops (₹)	Tablets (₹)
Direct Material	1,50,000	1,20,000
Direct Labour	2,00,000	1,80,000
Factory Overheads	2,50,000	2,20,000
Selling and Distribution	1,00,000	90,000

Requirements:

1. Calculate the total production cost for each device type.
2. Determine the cost per unit if the production volumes are 5,000 units for Laptops and 6,000 units for Tablets.
3. Compute the selling price per unit if the desired profit margin is 20% on cost.
4. Analyze the effect on the cost per unit if factory overheads increase by 15%.