One parcel containing two important materials was received by a factory and the invoice pertaining to the same discloses the following information:

 

 

Rs

Material I 500 kgs. @ Rs.2.00 per kg.

 

1,000.00

Material II 600 kgs. @ Rs.1.60 per kg.

 

960.00

Insurance

 

39.20

Sales Tax

 

98.00

Freight etc.

 

55.00

Due to mishandling in the factory’s store a loss of 10 units of material I and 6 units of material II was noted. What rate would you adopt, for issuing these vital components to the jobs? Also give your changed rate, if a provision of 10% is to be kept for probable risk of obsolescence.