The Board of Directors of Jethalal Ltd. requests you to prepare a statement showing the working capital that will be required during the year for a level of activity (forecasted) of 90,000 units of production. The following information is available for your calculation: Raw materials @ Rs 3 per unit, Wages @Rs 0.50 per unit, Overheads @ Rs 1 per unit. Raw materials are expected to remain in store for an average of two months before production. Each unit is expected to be in process for one month. Finished goods are expected to remain in warehouse awaiting dispatch to customers for an average of 3 months. Credit allowed by suppliers is two months from the date of delivery of raw materials. Time lag in payment from debtors is expected to be 3 months from the date of dispatch. Wages and overheads are paid on the Ist of each month for the previous month. Selling price is Rs. 5 per unit. Cash in hand and at bank is expected to be Rs. 40,000. It is to be assumed that production is carried on evenly throughout the year. Wages and overheads accrue similarly,