Present Actual output = 200 units per cell
Output after improvement = 222 units per cell
No of working days = 245 days per year
Actual demand = 60000 units
Projected annual demand = 60,000 * 3 = 1, 80,000
Annual capacity per cell = 222 * 245 Working days = 54390
Annual capacity per cell = 54,948
No of cells needed = 1, 80,000/ 54390 = 3.31
Cells = 4