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PARTICULARS TOTAL BASIS PRODUCT D PRODUCT R PRODUCT P

1) Machine setup costs 150000 3:8:12 19565 52174 78261


2) Purchase of materials 70000 1:1:1 23333 23333 23333
3) Processing 80000 2:3:3 20000 30000 30000

TOTAL COST 62899 105507 131594

No. of units 100000 100000 50000

Cost p.u. 0.63 1.06 2.63

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