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 Rs$.60$

Direct Labour Rs$.25$

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

Administrative overheads 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.