Cost per watch = Rs. 150, so for 1,500 watches: $150 \times 1,500 = Rs. 225,000$.
Add fixed cost = Rs. 30,000 → Total cost = Rs. 255,000.
Revenue from 1,200 watches at Rs. 250 = $1,200 \times 250 = Rs. 300,000$.
Loss watches: 300 at Rs. 100 = $300 \times 100 = Rs. 30,000$.
Total revenue = Rs. 330,000.
Profit = Rs. 330,000 – Rs. 255,000 = Rs. 75,000.