(i) Tirupati Telecom Limited, a small-scale unit, has an annual sales of ` 20 crore, excluding ` 5 crore excise duty, paid thereon, at 25 per cent. Compute the following:
(a) Total working capital requirement of the unit, (b) Total working capital limit that will be sanctioned by the bank, and (c) The quantum of margin money to be brought in by the unit out of the Owner’s Equity (OE).
 (ii) (a) Would the position be any different if the annual sales of the unit were ` 20 crore, including the excise duty of ` 5 crore? Give reasons for your answer. (b) Compute all the three [i.e. (i) (a), (b) and (c) above] again under the changed condition.
