The board of directors of Sugandha mills limited request you to prepare a statement showing the working capital requirements for a level of activity of 30,000 units of output for the year. The cost structure for the company's product for the above-mentioned activity level is given below. Raw materials Direct labour Overheads Total Cost per Unit (Rs.) 20 5 15 40 10 50 Profit Selling price (a) Past experience indicates that raw materials are held in stock, on an average for 2 months. (b) Work in progress (100% complete in regard to materials and 50% for labour and overheads) will be half a month's production. (c) Finished goods are in stock on an average for 1 month. (d) Credit allowed to suppliers: 1 month. (e) Credit allowed to debtors: 2 months. (f) A minimum cash balance of Rs 25,000 is expected to be maintained. Prepare a statement of working capital requirements.