(V ) (vi) Average stock holding (in terms of sales) - 10 weeks. (vii) Allow 20% for contingencies. (Ans: 1,41,786) Problem 3 Arvind Ltd. supplies the following information's for calculating the working capital. Firm levels of activity of Rs. 2,40,000 units. The cost structure particulars are: Cost Per Unit (Rs.) Raw materials Direct labour Over-heads Total Profit 8 4 1 Selling price (a) Raw materials are in store on average for 1 month. (b) Work in process (100% complete in regard to materials and 50% for labour and overheads for half a month's production. ors (c) Finished goods remain in godown on average for a month.