Vidyalelo
Commerce · Q144

Costing

Graduate and Post Graduate · Commerce · question 144

Q144

Factory overhead is Rs 3,00,000 and direct material cost is Rs 5,00,000 What is the overhead rate under direct material cost method?

A.
25%
B.
30%
C.
60%
Answer
D.
75%

Answer: Option C

Solution

Answer: Option C
Solution:
Overhead rate = Factory overhead / Direct material cost * 100
= 300000 / 500000 * 100 = 60%.