The following information belongs to ABC Manufacturing Company that uses a standard costing system: Basic wage rate : ₹12 per hour Fringe benefits : ₹2 per hour Basic time : 2 hours per unit Allowance for down time : 0.3

CS Executive · Cost and Management Accounting · PYQS · December 2019
The following information belongs to ABC Manufacturing Company that uses a standard costing system: Basic wage rate : ₹12 per hour Fringe benefits : ₹2 per hour Basic time : 2 hours per unit Allowance for down time : 0.3 hours per unit Allowance for breaks : 0.2 hours per unit Based on the above information, what is the standard direct labour cost per unit ?
(A) ₹35.00
(B) ₹28.00
(C) ₹30.00
(D) ₹32.20

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Standard Costing

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