Question

calculate Material and Direct Labour Cost Variances. Budgeted data for March:
Units to be manufactured: 1,50,000
Units of Direct Material required (based on std. rates): 4,95,000
Planned Purchase of Raw Materials (units): 5,40,000
Average Unit Cost of Direct Material; Rs.8
Direct Labour Hours per unit of finished goods: 3/4 hr.
Direct Labour Cost (total): Rs. 29,92,500
Actual data at the end of March:
Units actually manufactured: 1,60,000
Direct Material Cost (purchase cost based on units actually issued): Rs. 43,41,900
Direct Material Cost (purchase cost based on units actually purchased): Rs. 45,10,000
Average Unit Cost of Direct Material: Rs. 8.2
Total Direct Labour Hours for March: 1,25,000
Total Direct Labour Cost for March: Rs.33,75,000​

Answer 1

1,25,000

Explanation:

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