Ans (a) 7 2,28,000; (h) 161%, (e) 17 367%,
Anu manufacturing company produces to vypes of machines A and B. The production during
month of December, 2010 was 100 machines each. The cost of production was as follows
A
Direct Materials
Direct Labour
Direct Expenses
18,000
12,000
2,000
11
6
2
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