The personnel department of Zenith Ltd., has computed its labour turnover rates for the quarter ending 31st December, 2018 as 8%, 12% and 16% respectively under 'Separation method', 'Replacement method' and 'Flux method'

CS Executive · Cost and Management Accounting · PYQS · December 2020
The personnel department of Zenith Ltd., has computed its labour turnover rates for the quarter ending 31st December, 2018 as 8%, 12% and 16% respectively under 'Separation method', 'Replacement method' and 'Flux method'. If the number of workers replaced during the quarter is 108, find the number of workers who left and discharged :
(A) 72
(B) 108
(C) 144
(D) 128

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Labour Costing

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