Idle time 30 hours out of 200 paid hours, basic rate ₹50/hour. Effective rate per productive hour:
A₹60.00
B₹65.00
C₹58.82
D₹55.55
Answer & Solution
Correct answer: C. ₹58.82
1. Productive hours = 200 − 30 = 170.
2. Total wage for 200 paid hours = 200 × 50 = ₹10,000.
3. Effective rate = total wage / productive hours = 10,000 / 170.
4. = ₹58.82 per productive hour (approx).
_Source: ICAI BoS Inter Paper 3, Ch 3 "Employee Cost", §3.4.1 Illus 3_
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