Material

Standard

Actual



Kilo

Price

Kilo

Price

A

10

2

5

3

B

20

3

10

6

C

20

6

15

5

Material

Standard
Mix

Standard
Price per kg

X

40%

Rs
4

Y

60%

Rs
3

Material

Purchases
(kg)

Rate

X

830

Rs
4.25 per kg

Y

1,190

Rs
2.50 per kg

Material

Quantity
(kg)

Rate
per kg (Rs)

A

8

6

B

4

4

Material

Quantity
(kg)

Rate
per kg (Rs)

A

750

7

B

500

5

Material A

210 kgs

at Rs 20

4,200

Material B

190 kgs

at Rs 9

1,710

Input

400 kgs


5,910

Loss

80 kgs




Output

320 kgs


5,910

Actual wage rate per hour

Rs
3.40

Standard hours for
production

8,640
hours

Standard rate per hour

Rs
3

Actual hours worked

8,200
hours


Standard

Actual



Hours

Hourly
Rate

Hours

Hourly
Rate

Skilled labour

2,880

20

1,760

25

Semiskilled labour

1,920

10

2,640

5

Total

4,800


4,400


Output

108
kg


90
kg


Standard rate

Rs
4 per hour

Standard time

10
hours per unit

Actual production

11,000
units

Hours taken: Production
Ideal
Total

11,500
500
12,000

Category of

Standard

Actual


Worker

No. of Labourers

Weekly
wage
rate
per labourer

No. of Labourers

Weekly
wage
rate
per Labourer

Skilled

75

60

70

70

Semiskilled

45

40

30

50

Unskilled

60

30

80

20


Total
Standard Hours

Total
Standard Cost

300 men @ 40 P per hour
for 50 hrs

1,500

600

20 women @ 30 P per hour
for 30 hrs

600

180

10 boys @ 20 P per hour
for 20 hrs

200

40


2,300

820


Total
Actual Hours

Total
Actual Cost

25 men @ 45 P per hour
for 50 hrs

1,250

562.50

30 women @ 30 P per hour
for 30 hrs

900

270

10 boys @ 20 P per hour
for 15 hrs

150

30
