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Answer the following questions 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 $2012$ to year $2016)$ to produce a particular product: 

 

The production capacity of the company is $2000$ units. The selling price for the year $2016$ was $\text{Rs.}125$ 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 $2016$ as the basis for projecting the figures for the year $2017$, answer the following questions: 

  Year 2012 Year 2013 Year 2014 Year 2015 Year 2016
Volume of production and sale 1000 900 1100 1200 1300
Cost (Rs.)          
Input Material 50,000 45,100 55,200 59, 900 60,000
Manpower 20,000 18,000 22,100 24, 150 24,000
Variables 2,000 2,200 1,800 1,600 1,400
Rent 1,000 1,000 1,100 1,100 1,200
Taxes 400 400 400 400 400
Maintenance 800 820 780 790 800
Operating Cost 30,000 27,000 33,500 36,020 36,000
Marketing 5,750 5,800 5,800 5,750 5,800

What is the approximate cost per unit in rupees, if the company produces and sells $1400$ units in the year $2017$? 

  1. $104$ 
  2. $107$ 
  3. $110$ 
  4. $115$ 
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