Here, miscellaneous expenditures amount 4% = Rs. 1848
Then, total expenditures amount for all 100% = 1848 x 100/4 = Rs. 46200
Hence, cost of 5500 kg = Rs. 46200
then cost of 1 kg = 46200/5500 = Rs. 8.40
Hence, S.P. per kg = 125/100 x Rs. 8.40 =Rs. 10.50