The following information has been taken from the Ledger of Numan Corporation for the year ended on June 30, 2015.

Stock of material, June 30 2015	Rs. 15,700
Stock of materials, July 1, 2014	12,000
Material purchased during the year	46,250
Carriage outward	1,075
Carriage inward	1,786
Salaries Factory	1,625
Salaries Office	3,150
Discount Expenses	725
Bad debts written off	1,628
Repairs of plant, machineries and tools	1,113
Rent and insurance Factory	2,125
Rent and insurance Office	500
Sales	115,275
Travelling Expenses	525
Travelers salaries and commission	1,925
Productive wages	31,500
Depreciation of machinery and tools	1,625
Depreciation of office furniture	75
Directors fees	1,500
Gas, and water Factory	300
Gas and water Office	100
Managers salary (3/4th factory, 1/4th office)	2,500
General Expenses	850

Calculate Conversion Cost.