Step 1: Assume the costs of subproducts.
Let the cost per unit of subproduct A be \( x \) INR.
Let the cost per unit of subproduct B be \( y \) INR.
Step 2: Form equation from the first condition.
When A and B are mixed in the ratio \( 1:1 \), the average cost per unit is 500 INR.
\[
\frac{x + y}{2} = 500
\]
\[
x + y = 1000
\]
Step 3: Form equation from the second condition.
When A and B are mixed in the ratio \( 3:1 \), the average cost per unit is 300 INR.
\[
\frac{3x + y}{4} = 300
\]
\[
3x + y = 1200
\]
Step 4: Solve the system of equations.
Subtracting equation (1) from equation (2):
\[
(3x + y) - (x + y) = 1200 - 1000
\]
\[
2x = 200
\]
\[
x = 100
\]
Step 5: Find the value of \( y \).
Substitute \( x = 100 \) in \( x + y = 1000 \):
\[
100 + y = 1000
\]
\[
y = 900
\]
Step 6: Conclusion.
The cost per unit of subproduct A is 100 INR and subproduct B is 900 INR.