Question
A factory has direct material cost of ₹2,40,000 and
direct labour of ₹1,60,000 for a batch of 1,000 units. Factory overheads are absorbed at 75% of direct labour. Admin overhead is charged at 20% of factory cost. Selling & distribution overheads are ₹30 per unit. What is the total cost per unit?Solution
Factory cost = DM + DL + Factory OH = ₹2.4L + ₹1.6L + (1.6L × 75%) = ₹2.4L + ₹1.6L + ₹1.2L = ₹5.2L Admin OH = 20% of ₹5.2L = ₹1.04L Selling OH = 30 × 1,000 = ₹30,000 Total cost = ₹5.2L + ₹1.04L + ₹0.3L = ₹6.54L → per unit = ₹654
Which of these green house gas is most abundant in the atmosphere?
Which of the cultural operations is specially followed in Chickpea ?
Which of the following fatty acid is majorly present in Coccus nucifera?
Which program was developed by ICAR to establish direct interaction between scientists, extension workers, and farmers, aimed at developing appropriate ...
Which of the following is main objective of puddling in paddy?
The most effective insecticide to control termite is ______
Bio-control of Parthenium is
What nutrient deficiency leads to the development of the "Red leaf disorder" in cotton plants?
Which cereal crop is most tolerant to saline and alkali soils
International year of soil is:
