A factory is engaged in manufacturing plastic stools of all sizes. Find the variable cost per unit of factory from given information:

Sales= ₹2,00,000

Direct labour cost (1000 units)- ₹20,000

Direct material cost (1000 units)- ₹50,000

Direct expenses (1000 units)- ₹10,000

Fixed cost- ₹60,000

80

The correct answer is option (3) - 80