Rama & Co. Ltd is engaged in trading business and uses its own building for the purpose. The following data available from the firm’s records show the estimates made by the company:

Cost of goods sold per annum

1,00,000

Other operating expenses per annum

75,000

Building ownership costs per annum

37,500

Sales per annum

3,00,000

Another firm has offered to take the building on lease for Rs. 8,000 p.m. In this case, Rama & Co. Ltd would have to discontinue its operations and hand over the building to the lessee.

You are required to take a decision using opportunity-costing approach.