Given the following information for $$Soluble Solvent $$ Ltd$,$

Plant attainment $=93\%$

Fixed capital $=475,000$

Raw materials $=115$ kg$/$d @ $270/$t

Utilities:

Steam: $170$ kg$/$hr @ $12/$t

Cooling water: $2,350$ kg$/$hr @ $0\mathrm{.}15/$t

Maintenance: $5\%$ of fixed capital

Annual production rate: $115,000$ kg

Calculate:

$(1)$ The annual production cost for the company. $(25$ marks$)$

$(2)$ The production cost per kg of solvent