Illustration 7 A consignment was received from a foreign supplier, containing four types of material. The invoice reveals the following: Material A 2,000 kgs. @ 2.00 per kg. Material B 1,000 kgs. @ 13.00 per kg. Material C 1,500 kgs. @ 34.00 per kg. Material D 500 kgs. @ 34.50 per kg. Freight paid by supplier Expenses incurred by importer Duty paid by the importer Insurance 4,000.00 3,000.00 6,000.00 2,250.00 1,000.00 1,600.00 610.00 152.50 a28 Loss due to breakage was recorded as follows: Material A - 20 kgs.; Material B - 20 kgs.: Material C - 45 kgs.; and Material 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