Total number of workers: 100 Idle time: 5% Working days per year: 300 Factory overheads: ₹11,400 No. of hours worked per day: 8 Direct labour hour rate will be —

CS Executive · Cost and Management Accounting · PYQS · June 2016
Total number of workers: 100 Idle time: 5% Working days per year: 300 Factory overheads: ₹11,400 No. of hours worked per day: 8 Direct labour hour rate will be —
(A) 6 paise per hour
(B) 4 paise per hour
(C) 8 paise per hour
(D) 5 paise per hour.

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Labour Costing

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