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--) Perfect Pistons Ltd., produces 60,000 pistons per annum for its present company Perfect Motors Ltd. The pistens are sold to Perfect Motors at Rs. 200 per unit. The variable cost per piston is Rs. 180. The annual fixed cost of Perfect Pistons Ltd. is Rs. 15 lakhs and it is currently operating at 60% capacity. The company desires to respond to an export enquiry for 30,000 pistons of the type it is currently manufacturing. The Company's aim is to improve capacity utilisation and avoid loss. You have to take note of the following benefits that will accrue to the export transaction, while determining the F.O.B. price to be quoted. (i) Export incentive by way of cash assistance at 10% of F.O.B. value of exports. (ii) Reimbursement of excise on manufacturing input by way of 5% drawback of duty of F.O.B. value of exports. (iii) Entitlement of import licence to the extent of 10% on F.O.B. value of exports. The import licence can be either be sold at a premium 10% or it can be utilised to import certain critical auto components that will yield a 30% profit on cost. Recommend the bare minimum price that the company should quote, in order to break-even, assuming: (a) it sells the import licence in the market (b) it imports components against the licence and sells them for profit