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
Find the wrong number, in the given number series,
432, 429, 420, 408, 392, 372
100, 164, 740, 3044, 9444, 20320
Find the wrong number in the given number series.
31, 25.5, 36.5, 90, 353, 2838
1, 5, 40, 385, 5005, 85085
Find the wrong number in given number series.
2835, 3460, 3335, 3360, 3354, 3356
147 490 707 831 895 922 930
...Find the wrong number in the given number series.
- 342, - 218, - 96, 27, 150, 273
- Find the wrong number in the given number series.
10, 26, 58, 106, 170, 258 Find the wrong number in the given number series.
7, 15, 46, 93, 282, 561
11 110 978 6824 34103 102290
