The following transactions relate to the SHAINA 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 Labor 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 Manufacturing Cost.