A re-roller company produced 400 tonnes of MS bars, spending Rs. 1,80,000 towards materials and Rs. 60,000 towards rolling charges. 10% of the output was found defective, which had to be sold at 10% less than the price of good ones. If the sales realization should give the company an overall profi t of 12½% on cost, fi nd the selling price per tonne of both the categories of bars.

The scrap arisings fetched a realization of Rs. 3,000.