Cost of Type-I Liquid is Rs. 32 per ltr; Cost of Type-II Liquid is Rs. 40 per ltr. If both types of liquids are mixed in the ratio 3:5 to create a new type of Liquid (named Type-III), then determine the cost per ltr of the newly created Type-III Liquid, considering the fact that there have been no other costs involved in creation of the new liquid ?