Informatics Systems Limited (ASL) is a small information system consulting company which specialises in helping companies to implement production control software. The information systems consulting business is highly competitive and ASL must deliver quality service at a competitive cost. The company bills its clients in terms of units of work performed, which depends on the size and complexity of the clients production control system. The following data are provided: 2021 2022 Units of work performed and sold 60 70 Selling price per unit Rs100,000 Rs96,000 Software implementation labour costs Rs3,600,000 Rs4,032,000 Software implementation support costs Rs720,000 Rs738,000 Selling and customer service costs Rs2,000,000 Rs1,881,000 No of Software developme