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Materials 50,000; labour 20,000; variable overhead 8,000; fixed overhead 12,000; selling 5,000. Cost (Rs)?

ARs 90,000
BRs 95,000
CRs 78,000
DRs 70,000
Answer & Solution
Correct answer: A. Rs 90,000
Cost = 50,000 + 20,000 + 8,000 + 12,000 = Rs 90,000, because selling costs are excluded.
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