Variable Manufacturing Cost per unit (Rs.) 900 1,600 Variable Marketing Cost per unit (Rs.) 250 150 Budgeted Allocation of Fixed Overhead Costs (Rs.) 18,00,000 85,00,000 Regular Machine Hours per unit 2.0 1.0 Further information is available as follows: Sun-Moon Lid. faces a capacity constraint of 60,000 hours on the regular machine for the next quarter and there is no constraint on the high precision machine for the next quarter. Out of Rs. 85,00,000 budgeted allocation of fixed overhead costs to product Moon, Rs. 60,00,000 is payable for hiring the high precision machine. This cost is charged entirely to product Moon. The hiring agreement can be cancelled at any time without penalties. All other overhead costs are fixed and cannot be changed. A minimum quantity of 12,500 units per quarter of Sun must be produced to fulfill a commitment to a customer. Any quantity of any product can be sold at the given prices. Required: a) Calculate the product mix of Sun and Moon which would maximize the relevant operating profit of Sun-Moon Ltd. in the next quarter. b) Sun-Moon Lid. can double the quarterly capacity of regular machine at a cost of Rs. 28,00,000. Calculate the new product mix and the amount by which the relevant operating profit will increase.12. Sun-Moon Lid. manufactures and sells two products 'Sun' and 'Moon'. Both Sun and Moon use a regular machine while Sun uses another high-precision machine as well. The following information is available for the next quarter. Sun Moon Selling Price per unit (Rs.) 2,500 4,000 Variable Manufacturing Cost per unit (Rs.) 900 1,600 Variable Marketing Cost per unit (Rs.) 250 150 Budgeted Allocation of Fixed Overhead Costs (Rs.) 18,00,000 85,00,000 Regular Machine Hours per unit 2.0 1.0 Further information is available as follows