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A batch of 400 units has material Rs 20,000, labour Rs 12,000 and overhead Rs 8,000. Unit cost?

ARs 100
BRs 120
CRs 90
DRs 110
Answer & Solution
Correct answer: A. Rs 100
Batch cost is 20,000 + 12,000 + 8,000 = 40,000, and 40,000 / 400 = 100.
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