1. X is the manufacture of Mumbai purchased three chemicals A, B and C from U.P.The bill gave the following information:

Chemical A:                            6000 kgs @ Rs. 4.20 per kg                                   Rs 25,200

Chemical B:                            10000 kgs @ Rs. 3.80 per kg                                      38,000

Chemical C:                            4000 kgs @ Rs. 4.75 per kg                                        19,000

VAT                                                                                                                                      2,055

Railway Freight                                                                                                                1,000

Total Cost                                                                                                                         85,255

A shortage of 100 kgs in chemical A, of 140 Kgs in chemical B and Of 50 kgs in chemical C was noticed due to breakages. At Mumbai, the manufacture paid octroi duty @ 0.20 kg. He also paid hamali, Rs 20 for the chemical a, Rs 58.12 for chemical B and Rs 35.75 for chemical C. Calculate the stock rate that you would suggest for pricing issue of chemicals assuming a provision of 4 % towards further deterioration and also show the quantity (kgs) of chemicals available for issue.