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.
Keep practising Job Costing
Browse all Job Costing questions for CA Inter, or explore more Cost and Management Accounting topics.
Related questions
Cost accounting is mainly concerned with information for whom?How does factory rent behave as output changes?Depreciation of factory equipment is classed as which overhead?How are indirect costs assigned to cost objects?Lubricants used to keep machines running are classed as what?Which of these is a direct material?Cost-plus pricing is uncommon in which kind of market?The markup in cost-plus pricing is meant to give what?