Nlastration 3 The following figures are collected from the books of an Iron Foundry after the close of the year :- Raw Materials : Rs. Opening stock in the beginning of the year 7,000 Purchases during the year 50,000 Closing stock at the end of the year 5,000 Direct wages 10,000 Works overhead : 50% of direct wages Stores overhead on material : 10% on the cost of materials. 10% of the castings were rejected being not upto specification and a sum of Rs. 400 was realised on sale as scrap. 10% of the finished castings were found to be defective in manufacture and were rectified by expenditure of additional works overhead charges to the extent of 20% on the proportionate direct wages. The total gross output of casting during the year was 1,000 tonnes. Find out the manufacturing cost of the saleable castings per tonne