1. One parcel containing two important materials was received by a factory and the invoice pertaining to the same discloses the following information: Material-I 500 kg. @ Rs. 2.00 per kg. Material-II 600 kg. @ '1.60 per kg. Insurance Rs. 39.20 Sales Tax Rs. 98.00 Freight etc. Rs. 55.00 Due to mishandling in the factory's store, a loss of 10 units of material-I and 6 units of material-II was noted. (a) What rate would you adopt, for issuing these vital components to the jobs? (b) Also give your changed rate, if a provision of 10% is to be kept for probable risk of obsolescence