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Materials 30,000, labour 18,000, royalty 6,000, head office rent 9,000. Direct cost?

ARs 63,000
BRs 54,000
CRs 48,000
DRs 45,000
Answer & Solution
Correct answer: B. Rs 54,000
Head office rent is indirect, so direct cost is 30,000 + 18,000 + 6,000 = 54,000.
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