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?

A ₹580
B ₹620
C ₹654
D ₹600
E None of these
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