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.