The budgeted per unit cost data of a toy manufacturing company is :

Material  Rs. 18

Labour  Rs. 09

Variable overheads  Rs. 08

Selling price  Rs. 50

Budgeted production and sales is 1,50,000 units. Fixed overhead incurred is Rs. 4,00,000. The total profit, if price is decreased by 25% and volume of sales increase by 30%, is :

1
Rs. 87,500
2
Rs. 61,900 
3
Rs. 70,650 
4
Rs. 55,600

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