A merchant buys $1260$ kg of corn $\displaystyle \frac{1}{4}$ of which he sells at a gain of $5\%$, $\displaystyle \frac{1}{3}$ at a gain of $\%$ and the remainder at a gain of $12\%$. If he had sold the whole at a gain of $10\%$ he would have gained Rs $27.30$ more. Find the cost price per kg.
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