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Given that Ammonium sulphate contains 20% nitrogen, it means that in one ton (1000 kg) of Ammonium sulphate, there are 200 kg of nitrogen (1000 kg * 20% = 200 kg). To calculate the cost per unit of nitrogen, we divide the total cost (Rs 640) by the quantity of nitrogen (200 kg): Cost per unit of nitrogen = Rs 640 / 200 kg = Rs 3.2/kg N Therefore, the correct answer is (b) Rs 3.2/kg N.
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