16 A foundry is engaged in the production of castings. The pro- cesses involved are : (a) Foundry Work (b) Turning (c) Drilling (d) Inspection, and (e) Packing Foundry produces 1 kg. (net) castings at a cost of Rs. 3.50 per unit. Rs. Cost of Turning 1.75 Cost of Drilling 1.25 Cost of Inspection (at all stages) and packing per unit on final net 0-50 Inspection rejects 2 castings per 100 on completion of turning and 3 castings on completion of drilling process. The rejected castings after turning are sold for Rs. 1'80 per unit and those after drilling @ Rs. 1.75. Credit for sale of scrappings is Rs. 2-50 per hundred castings put through. Assuming that 10,000 castings are put through each n:onth prepare a process cost sheet indicating the final output and net cost per unit