The following details are available in respect of a consignment of 1,250 kg of material X:

(g) Cost of containers @ Rs. 60 per container for 50 kg of material. Rebate is allowed at Rs. 40 per container if returned within six weeks, which is a normal feature.
(h) One container load of material was rejected on inspection and not accepted.
(i) Cost of unloading and handling @ 0.25% of the cost of materials ultimately accepted.
Based on above you are required to fi nd out the loaded cost per kg of material X.

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(a) Invoice Price - Rs. 20 per kg (b) Excise duty (c) Sales tax (d) Trade discount (e) Insurance (f) Delivery charges 25% on invoice price 8% on invoice price including excise duty 10% on invoice price 1% of aggregate net price Rs. 250