From the following particulars of a manufacturing concern, ascertain the Prime Cost: Opening stock of raw materials Closing stock of raw materials Purchase of raw materials Import duty paid on raw material purchased Carriage Inward Primary packing materials Productive wages Opening stock of work-in-progress at prime cost Closing stock of work-in-progress at prime cost Hire charge paid on plant Other chargeable expenses Rs. 20,000 30,000 1,05,000 15,000 5,000 3,000 95,000 17,000 10,000 14,000 6,000