v)

Microphone circuit Ltd. produces electronic circuits for telephones. For the coming year, marketing department has estimated a demand of 20,000 units at a price of Rs. 135 in local market. For 20,000 units of output cost accounting department has prepared following estimates:

Items	Cost Behaviour	Total Cost	Unit Cost
Direct materials	100% variable	Rs. 600,000	Rs. 30
Direct labour	100% variable	500,000	25
Factory overhead:
Indirect materials	90% variable	100,000	5
Supervision	Fixed	240,000	12
Other indirect labour	Fixed	80,000	4
Electricity	70% variable	40,000	2
Depreciation	75% variable	20,000	1
Repair & maintenance	60% variable	60,000	3
Miscellaneous	20% variable	160,000	8
Selling overhead	10% variable	140,000	7
Administrative overhead	10% variable	200,000	10
Total		2,140,000	107

An importer of the circuits from Canada has requested for the supply of 30,000 circuits during the next year at a price of Rs. 125. The above cost behaviour is for a variation of 40% above or below the estimated output.

Required:

Calculate for management unit cost for 30,000 units of output.