243.
XYZ Ltd has the following data relating to its assembly plant in the year ended 31 December
2012: ?000
Direct material costs
500
Direct labour cost
250
Assembly plant indirect costs 100
In addition, the stores department has total costs of ' 30,000 and spends 50% of its time servicing the
assembly plant. There were 50,000 labour hours worked and 25,000 machine hours run in the
assembly plant in 2012.
The overhead cost per direct labour hour was:
a.
2.0
b.
4.0
с.
2.3
d.
4.6
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