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
Into which sea does the Nile River discharge its waters?
The Khyber Pass is located in which country?
Which one of the following longitudes determines the Indian standard time?
What geographical term describes a large sea inlet that is usually concave?
Which is the fifth highest mountain in the world?
Which is the largest freshwater lake in the world?
The Panama Canal connects which two oceans?
Which ocean is the smallest by surface area?
Which of the following statements about rainfall in India is/are correct?
1. Most of the rainfall in India is due to the South-West monsoon
...Which planet is the largest in the Solar System?