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Standard times (ST) and labour rates are as in the table labour overheads are 20%  of

labour cost

Activity ST. min Labour Rate Rs./hr.
Cutting 2 550
Inspection 0.5 400
Packaging 0.5 400

 

If the material cost is Rs. 25/ unit, what will be the total cost of production in Rs/ unit?

 (a) 25         (b) 55        (c)45       (d) 35

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