amount per unit in rsRaw material$-80$Direct labour$-30$Overheads$-60$Total cost$-170$Profit$-30$Selling price$-200$A pro forma cost sheet of a company provides the following particulars: $115$ Marks$]$The following further particulars are available:$($a$)$ Raw material in stock, on an average one month $(30$ days$)$; Work in Process $(100\%$ raw material cost, $50\%$ of labour cost and $50\%$ overhead$),$ on average half a month $(15$ days$)$; finished goods in stock $($at total cost$),$ on an average one month $(30$ days$).($b$)$ Credit allowed by suppliers is one month $(30$ days$)$; credit allowed to debtors is two months $(60$ days$)$; lag in payment of wages is $10$ days; lag in payment of overhead expenses is one month $(30$ days$)$; one$-$fourth $(25\%)$ of the output is sold against cash and remaining $75\%$ of the output sold on credit; cash in hand and at bank is expected to be Rs$.25,000.$