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A consignment consisted of two chemicals X and Y. The invoices gave the followingd ata:Rs.
Chemical X- 4,000 kgs at Rs. 2.75 per kg 11,000
Chemical Y- 3,200 kgs at Rs. 3.00 per kg 9,600
Sales tax 1,030
Railway Freight 720
Total 22,350
Problem 1: A shortage of 200 kg in X and 100 kg in Y was noticed and it was considered to be normal. What rate would you adopt for pricing issues assuming a provision of 5% towards further deterioration?
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