Correct option is D
Given:
Expenditure Distribution (Pie-Chart Data):
Manufacturing Cost = 30%
Advertisement = 11%
Direct Material Cost = 22%
Direct Labour Cost = 28%
Transportation Cost = 9%
Total Fans Manufactured = 10,000
Desired Profit = 50%
Solution:
Transportation Cost = ₹36,000
Let Total Cost (100%) = C
0.09C = 36,000
C =
Cost per Fan =
Selling Price per Fan = Cost per Fan + 50% Profit
= ₹40 + ₹20 = ₹60








