Tech Innovators Ltd. has the following cost data for its two gadgets, Smartwatches and Fitness Bands:

Particulars	Smartwatches (₹)	Fitness Bands (₹)
Direct Material	1,50,000	1,20,000
Direct Labour	1,70,000	1,40,000
Factory Overheads	2,00,000	1,60,000
Selling and Distribution	80,000	60,000

Requirements:

1. Calculate the total cost for each gadget.
2. Determine the cost per unit if the production volumes are 6,000 units for Smartwatches and 7,000 units for Fitness Bands.
3. Compute the selling price per unit if the desired profit margin is 18% on cost.
4. Assess the impact on total cost if direct material costs increase by 10%.