@barnee
UK can spend a maximum of 35 IPC in the Pacific Theatre.
The Industrial Complex in India can produce units worth maximum of 20 IPC, and the Industrial Complex in New South Wales similar with a maximum of 15 IPC.
Fortification of islands and demolition of facilities can be split between those two Industrial Complexes.
Example:
India produces 5 Infantry units and 1 Tank unit = 20 IPC.
Sumatra is fortified with 5 Fortifications - those 5 IPC must count towards the maximum spendings from the New South Wales Industrial Complex.