what stock rate would you adopt for pricing issues assuming a provision of 5 towards 617177

A consignment consisted of two chemicals A and B. The invoices gave the following data:

Chemical A – 4,000 kg @ Rs. 2.50 per kg Rs. 10,000

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Chemical B – 3,200 kg @ Rs. 3.25 per kg Rs. 10,400

Sales tax

Rs. 816

Railway freight

Rs. 384

Total cost

Rs. 21,600

A shortage of 200 kg in A and 128 kg in B was noticed due to breakage. What stock rate would you adopt for pricing issues assuming a provision of 5% towards further deterioration?

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