The records of Bel Cold Refrigerator Company show the following information for the three months ended March 31, 2015.

Materials purchased Rs. 1,946,700

Inventories, January 1, 2015:

Finished goods (100 refrigerator) Rs. 43,000

MaterialsRs. 268,000

Director labourRs. 2,125,800

Factory overheadRs. 764,000

Marketing expensesRs. 516,000

General and administrative expensesRs. 461,000

Sales (12,400 refrigerators)Rs. 66,34,000

Inventories, March 31, 2015:

No unfinished work on handxxxxxx

Finished goods (200 refrigerators),

cost at Rs. 395 each materialsRs. 167,000

REQUIRED:

(1) An income statement for the period.

(2) The number of units manufactured.

(3) The unit cost of refrigerator manufactured.

(4) The gross profit per unit sold.

(5) The income per unit sold.

(6) The ratio of gross profit to sale.