A product made in two factories P and Q, is transport to two destinations, R and S. The per unit costs of transportation (in Rupees) from factories to destinations are as per the following matrix:

Factory P produces 7 units and factory Q produces 9 units of the product. Each destination required 8 units. If the north-west corner method provides the total transportation cost as X (in Rupees) and the optimized (the minimum) total transportation cost Y (in Rupees), then (X-y), in Rupees, is