Venkat Ltd$.$ manufactures $5,000$ units of a product PC at a cost of Rs$.120$ per unit. Presently,

the company is utilizing $50\%$ of the total capacity. The information pertaining to cost per unit

of the product is as follows:

Direct Material

Direct Labour

Factory overheads

Administrative overheads

Rs$.60$

Rs$.25$

Rs$.15(40\%$ fixed$)$

Rs$.20(50\%$ fixed$)$

$($i$)$ The current selling price of the product is Rs$.160$ per unit.

$($ii$)$ At $60\%$ capacity level $-$ material cost per unit will increase by $3\%$ and

current selling price per unit will reduce by $2\%.$

$($iii$)$ At $80\%$ capacity level $-$ material cost per unit will increase by $5\%$ and

current selling price per unit will reduce by $4\%.$

Work out the budgeted profit per unit of the product of the company at $70\%$ and

$90\%$ capacity levels.

Ans.