The following are the balances of the Impersonal Ledger of a Colliery relating to revenue at the end of the year 2011. Wages for coal production Coal for colliery consumption Timber used in coal production Ropes used in coal production Stores used in coal production Royalties paid for coal production General charges for coal production Salaries for coal production Coal sold (including colliery consumption) 1,12,000tons Wages paid for coke-making Stores used for coke-making Salaries paid for coke-making Coke sold 43,500 tons Rs. 5,80,000 45,000 64,000 12,000 76,000 42,000 70,000 36,000 8,84,000 50,000 37,000 8,000 5,40,000 The stock of coal at the beginning of the year amounted to 7,000 tons valued at Rs. 5 per ton and at the end of the year 15,000 tons valued at similar rate. The stock of coke at the beginning of the year amounted to 2,000 tons valued at Rs. 10 per ton and at the end of the year 500 tons valued at a similar rate. The total production of the colliery was 1,85,000 tons of coal and 42,000 tons of coke, 65000 tons of coal being used for coke-making. Prepare separate Production Accounts for coal and coke, showing the cost per ton taking coal used for coke-making at cost price.