The working capital requirement  of a Company from the following information will be:

Budgeted Production                                  2, 60,000 units per annum

Raw material Consumption                        0.30/- per unit

Direct Labour                                               0.40/- per unit

Overheads                                                   0.20/- per unit

Profit                                                             0.10/- per unit

Sales                                                            1.00/- per unit

It is estimated that:

Raw material are carried in stock for 3 weeks, fished goods for 2 weeks, work-in-progress will take 3 weeks (with 100% material, Labour and overheads), suppliers will give 5 weeks credit and customers will require 8 weeks credit.