ZEE Corporation has provided data concerning its operations for September. The beginning balance in the raw materials account was Rs. 40,000 and the ending balance was Rs. 31,000. Raw materials...

ZEE Corporation has provided data concerning its operations for September. The beginning balance in the raw materials account was Rs. 40,000 and the ending balance was Rs. 31,000. Raw materials purchases during the month totaled Rs. 90,000. Manufacturing overhead cost incurred during the month was Rs. 65,000, of which Rs. 5,000 consisted of raw materials classified as indirect materials. The cost of direct materials used for September was?