In a soap manufacturing factory, a soap passes through three processes A$,$B and

C$.$ The normal loss of each process is as follows:

Process A $-3\%$

Process B $-5\%$

Process C $-8\%$

Loss of process A was sold at $25$ paise per unit, that of B at $50$ paise per unit and that of C at

$1\mathrm{.}00$ per unit. $10,000$ units were introduced to process A at Rs$\mathrm{.}1\mathrm{.}00$ per unit. The other expenses

were as follows:

Process $($Rs$)$

A B C

Materials $1,0001,500500$

Labour $5,0008,0006,500$

Direct Expenses $1,0501,1882,009$

Actual Output $($in units$)9,5009,1008,100$

Assuming that there was no opening or closing stocks. Out of $8100$ finished units, $7500$ units

are sold at Rs$.7\mathrm{.}5$ per unit and selling and distribution expenses are Rs$.1\mathrm{.}5$ per unit.