Nannage english nalli answer beku

Quantity of goods consigned: $4000 \text{ kg}$
Cost per kg: $\text{Rs. } 10$
Total cost of goods:

$$4000 \text{ kg} \times \text{Rs. } 10/\text{kg} = \text{Rs. } 40,000$$

Normal loss percentage: $5\%$
Quantity of normal loss:

$$4000 \text{ kg} \times 5\% = 200 \text{ kg}$$

Net quantity available:

$$4000 \text{ kg} - 200 \text{ kg} = 3800 \text{ kg}$$

Quantity sold: $3200 \text{ kg}$
Quantity of closing stock:

$$3800 \text{ kg} - 3200 \text{ kg} = 600 \text{ kg}$$

Cost of goods: $\text{Rs. } 40,000$
Non-recurring expenses by consignor: $\text{Rs. } 2,000$
Total cost for valuation:

$$\text{Rs. } 40,000 + \text{Rs. } 2,000 = \text{Rs. } 42,000$$

Net quantity for valuation (after normal loss): $3800 \text{ kg}$
Cost per unit:

$$\frac{\text{Rs. } 42,000}{3800 \text{ kg}} \approx \text{Rs. } 11.05263 \text{ per kg}$$

Quantity of closing stock: $600 \text{ kg}$
Value of closing stock:

$$600 \text{ kg} \times \text{Rs. } 11.05263 = \text{Rs. } 6631.578$$

Rounding to two decimal places:

$$\text{Rs. } 6631.58$$