Total number of workers: 100 Idle time 10%, out of which 50% normal idle time Working days per year @ 8 hours per day: 300 days Factory overheads: ₹1,02,60,000 Direct labour hour rate will be :

CS Executive · Cost and Management Accounting · PYQS · December 2018
Total number of workers: 100 Idle time 10%, out of which 50% normal idle time Working days per year @ 8 hours per day: 300 days Factory overheads: ₹1,02,60,000 Direct labour hour rate will be :
(A) ₹42.75
(B) ₹45
(C) ₹47.5
(D) ₹47.025

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Labour Costing

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