Answer the question based on the information given below: The following table shows the break-up of actual costs incurred by a company in last five years (year 2002 to year 2006) to produce a particular product:

	Year 2002	Year 2003	Year 2004	Year 2005	Year 2006
Volume of production and sale (units)	1000	900	1100	1200	1200
Costs (Rs.)
Material	50,000	45,100	55,200	59,900	60,000
Labour	20,000	18,000	22,100	24,150	24,000
Consumables	2,000	2,200	1,800	1,600	1,400
Rent of building	1,000	1,000	1,100	1,100	1,200
Rates and taxes	400	400	400	400	400
Repair and maintenance expenses	800	820	780	790	800
Operating cost of machines	30,000	27,000	33,500	36,020	36,000
Selling and marketing expenses	5,750	5,800	5,800	5,750	5,800

 

The production capacity of the company is 2000 units. The selling price for the year 2006 was Rs. 125 per unit. Some costs change almost in direct proportion to the change in volume of production, while others do not follow any obvious pattern of change with respect to the volume of production and hence are considered fixed. Using the information provided for the year 2006 as the basis for projecting the figures for the year 2007, answer the following questions:

Question: What is the approximate cost per unit in rupees, if the company produces and sells 1400 units in the year 2007?