Question:
Delta Engineering Ltd produces a uniform type of product and has a manufacturing capacity of 3,000 units per week of 48 hours. From the cost records of the company, the following data are available relating to output and cost for three consecutive weeks:
|
Weeks
|
Units Manufactured
& Sold
|
Direct Materials (Rs.)
|
Direct Labour (Rs.)
|
Overhead (Rs.)
|
|
1
|
1,200 units
|
9,000
|
3,600
|
31,000
|
|
2
|
1,600 units
|
12,000
|
4,800
|
33,000
|
|
3
|
1,800 units
|
13,500
|
5,400
|
34,000
|
Assuming that the company charges a profit of 20% on sales, find out the selling price per unit when the weekly production and sales is 2,000 units.