Standard output 50 units, actual output 60 units, time taken 8 hours, time allowed for actual 9.6 hours. Efficiency is:
A106.67%
B83.33%
C112.5%
D120%
Answer & Solution
Correct answer: D. 120%
1. Efficiency = (time allowed for actual output / time taken) × 100.
2. Substitute: (9.6 / 8) × 100.
3. = 1.20 × 100 = 120%.
4. This exceeds 100% so worker is rated above standard.
_Source: ICAI BoS Inter Paper 3, Ch 3 "Employee Cost", §3.8.4 Illus 9_
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