PQR Ltd. has prepared the budget for the production of one lakh units of the only commodity manufactured by them for a costing period as follows: Cost elements (in lakh) Raw material 252 Direct labour 75 Direct expenses

PQR Ltd. has prepared the budget for the production of one lakh units of the only commodity manufactured by them for a costing period as follows: Cost elements (in lakh) Raw material 252 Direct labour 75 Direct expenses 10 Works overheads (60% fixed) 225 Administrative overheads (80% fixed) 40 Selling overheads (50% fixed) 20 If the actual production during the period was 60,000 units, the revised budget cost per unit will be —