Nicole owns a small pottery factory. She can make 1000 pieces of pottery per year and sell them for Rs. 100 each. It costs Nicole Rs. 20,000 for the raw materials to produce the 1000 pieces of pottery. She has invested Rs. 100,000 in her factory and equipment, Rs. 50,000 from her savings, and Rs. 50,000 borrowed at 10 percent (assume that she could have loaned her money out at 10 percent, too). Nicole can work at a competing pottery factory for Rs. 40,000 per year. Then what is the accounting cost at Nicole's factory?