At what price per unit would Part No. A 32 be entered in the Stores Ledger, if the following invoice was received from a supplier: Invoice Rs. 200 units Part No. A 32 @ Rs. 5 1,000.00 Less : 20% discount 200.00 800.00 Add : Excise duty @ 15% 120.00 920.00 Add : Packing charges (5 non-returnable boxes) 50.00 970.00 Notes: (i) A 2 per cent discount will be given for payment in 30 days. (ii) Documents substantiating payment of excise duty is enclosed for claiming MODVAT credit.