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Fixed overhead Rs 2,40,000; normal capacity 12,000 units; actual output 8,000. Overhead per unit?

ARs 20
BRs 30
CRs 24
DRs 16
Answer & Solution
Correct answer: A. Rs 20
Allocation uses normal capacity, so 2,40,000 / 12,000 = Rs 20 per unit, and the rest is expensed.
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