A product passes through two consecutive processes having relative standard outputs of

$80\%$ and $90\%$ of inputs. In addition, standard yield is obtained by giving scrap

allowances of $10\%$ and $5\%$ of outputs of Processes I and II respectively. Scraps of each

process are sold at per tonne.

There was no work$-$in$-$process at any stage. All materials, as follows, were issued in

Process I only and all scrap arising from processes were sold, excepting closing stock of

$10$ tonnes $($opening stock was nil$).$

The actual outputs and scraps were $85\%$ and $8\%$ in Process I and $80\%$ and $10\%$ in

Process II$.$ Assume that there was no price variance. You are required to find out the

Standard Cost and Actual Cost per tonne of a product. $($Answer to be given in the nearest

rupee$).$

$[$Ans$.$