How to calculate this?

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A D - Loving Life (Querist)

28 November 2008 This r the details available in respect of a consignment of 13250kgs of material of x.
a) Invoice price --rs. 20 per kg
b) Excise duty--- 25 percent on invoice price
c) Sales tax ---8 percent of invoice price including excise duty
d) Trade discount --10 percent on invoice price
e) insurance -- 1 percent of aggregate net price
delivery charges rs. 250
cost of container @rs. 60 per container for 50 kgs of material
rebats is allowed @ rs. 40 per container if returned within 6 weeks wich is normal.
One container load of material was rejected on inspection & not accepted.
Cost of unloading & handling @0.25percent of cost of material ultimately accepted.
On the basis of above information how to calculate laanded cost of per kg of material of x.
Plz answer in detail by giving working notes & some explanations?

CA.ViVeK M ACA

CA.ViVeK M ACA (Expert)

28 November 2008 Total quqntity 13250

Invoice price Rs20 per KG
Excise duty Rs 5(see workings1)
Sales tax Rs 2 (see Working2)
Total 27
Trade discount RS 2 (see working)
Net price Rs 25

Insurance 0.25(seewn4)

Total price /kg 25.25

Total price 333300 SEE Note 5
Delivery charges 250
Container cost 5280( see notes)
Handling 847
Landing cost 339677

Note 1

Calculation of Excise duty
Rs 20*25/100=Rs 5/

Note 2 Sales tax
Rs 20+5=25
=Rs25*8/100=Rs 2/
Note 3 Trade discount
It is menyioned in the question that 10% on the invoice price .invoice price is Rs 20
=Rs20*10/100=RS 2/
Note 4
Insurance cost

=RS 25*.1/100=RE.025
Note 5
One kg of container of 50 kg has been rejected So total shall be 13250-50=13200
Total price shall be 13200*25.25=333300
Note 6
Cost of container 13200/50*(60-40)=5280
Container will return within the period.

handling charges
Cost of material ultimaly accepted =333300+250+5280*.25/100=847

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