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Commerce · Q145

Costing

Graduate and Post Graduate · Commerce · question 145

Q145

Works overhead is Rs 40,000, total machine hours is 8500 hours and time allowed for machine setting is 500 houRs What is the machine rate?

A.
Rs. 2 per hour
B.
Rs. 3 per hour
C.
Rs. 4 per hour
D.
Rs. 5 per hour
Answer

Answer: Option D

Solution

Answer: Option D
Solution:
Machine hour rate = Works overhead / Machine hour
= 40000 / (8500 - 500) = Rs. 5 per hour.