The Managing Director of a company producing consumer durables seeks your assistance in the matter of fixation of selling price for one of its products called 'X'. The cost structure of product 'X', the unit selling price of which is Rs.45,000 is as under: Direct Material 50%, Direct Labour 20%, Overheads 30%. An increase of 15% in the cost of materials & 25% in the cost of labour is anticipated. These increased costs in relation to the present selling price would cause a 25% decrease in the amount of present profit per unit of X. You are required to prepare statement of profit per unit as at present and also find out the revised selling price to produce the same percentage of profit to sales as before.