Calculate the raw material cost of 100 yards of hessian cloth made in a jute mill. The cloth contains 45% warp yarn and weighs 10 oz per yard. Wastage of yarn is 2% warp and 5% weft. Both the yarns are spun from jute fibre at Rs. 1.25 for warp and Rs. 108 for weft per quintal after treating the fibre with the mixture of water and oil at 50 paise per kg such that warp contains 5% oil and weft contains 7% oil. Loss of fibre up to spinning is 5% warp and 10% weft. All percentage except the yarn content in cloth are input based.