Step 1: Heat balance for the furnace.
Let:
\[
H_w = \text{heat released from waste (kcal/h)}.
\]
Total heat input:
\[
Q_{in} = H_w + 300.
\]
Total heat output consists of:
\[
90000\ (\text{flue gas}) + 10000\ (\text{ash}) + \text{heat losses}.
\]
Step 2: Heat loss equals 3% of heat released from waste.
\[
\text{Loss} = 0.03 H_w.
\]
Step 3: Apply energy balance.
\[
H_w + 300 = 90000 + 10000 + 0.03 H_w.
\]
Simplify:
\[
H_w + 300 = 100000 + 0.03 H_w,
\]
\[
H_w - 0.03 H_w = 100000 - 300,
\]
\[
0.97 H_w = 99700,
\]
\[
H_w = \frac{99700}{0.97} = 102783.5\ \text{kcal/h}.
\]
Step 4: Convert to heat content per kg.
\[
\text{Waste feed rate} = 70\ \text{kg/h}.
\]
\[
\text{Heat content per kg} =
\frac{102783.5}{70}
= 1468.34\ \text{kcal/kg}.
\]
Rounded to one decimal:
\[
\boxed{1468.3\ \text{kcal/kg}}
\]