A consignment was received from a foreign supplier, containing four types of material. The invoice reveals the following:

 

Rs

Material A 2,000 kgs. @ Rs.2.00 per kg.

4,000.00

Material B 1,000 kgs. @ Rs.3.00 per kg.

3,000.00

Material C 1,500 kgs. @ Rs.4.00 per kg.

6,000.00

Material D 500 kgs. @ Rs.4.50 per kg.

2,250.00

Insurance

152.50

Freight paid by supplier

1,000.00

Expenses incurred by importer

1,600.00

Duty paid by the importer

610.00

Loss due to breakage was recorded as follows:

Matl. A 20 kgs.; Matl. B 20 kgs.; Matl. C 45 kgs.; and Matl. D 10 kgs.

Provision of 10% is made for evaporation and minor losses due to seasonal variations. Calculate the rate at which these should be issued.