17. A consignment consisted of two chemicals X and Y. The invoices gave the following

data:

Rs.

Chemical X- 4,000 kgs at Rs. 2.75 per kg 11,000

Chemical Y- 3,200 kgs at Rs. 3.00 per kg 9,600

Sales tax 1,030

Railway Freight 720

Total 22,350

A shortage of 200 kg in X and 100 kg in Y was noticed and it was considered to be normal.

What rate would you adopt for pricing issues assuming a provision of 5% towards further

deterioration?