The following transactions relate to the AKHTER CORP. for the month of November 2015:

Product - A

Product B

Production

10,000 units

8,000 units

Beginning Inventory

1,000 units

900 units

Ending Inventory

2,000 units

100 units

Unit Cost applicable to inventories and Production

Direct Material

Rs. 4 per unit

Rs. 3 per unit

Direct Labour

Rs. 10 per unit

Rs. 20 per unit

Factory Overhead

Rs. 7 per unit

Rs. 14 per unit

Actual FOH was Rs. 182,400, under or over applied factory overhead is to be adjusted in Cost of Goods Sold.

Calculate Prime Cost.