M Ltd. is producing a single product and may expand into product diversification in next one to two years. M Ltd. is amongst a labour-intensive…

M Ltd. is producing a single product and may expand into product diversification in next one to two years. M Ltd. is amongst a labour-intensive company where majority of processes are done manually. Employee cost is a major cost element in the total cost of the company. The company conventionally uses performance parameters Earnings per manshift (EMS) to measure cost paid to an employee for a shift of 8 hours, and Output per manshift (OMS) to measure an employee's output in a shift of 8 hours. The Chief Manager (Finance) of the company has emailed you few information related to the last month. The email contains the following data related to the last month: During the last month, the company has produced 2,34,000 tonnes of output. Expenditures for the last months are: (i) Raw materials consumed - 50,00,000 (ii) Power consumed 13,000 Kwh @8 per Kwh to run the machines for production. (iii) Diesels consumed 2,000 litres @93 per litre to run power generator used as alternative or backup for power cuts. (iv) Wages & salary paid - 6,40,00,000 (v) Gratuity & leave encashment paid - 64,20,000 (vi) Hiring charges paid for HEMM-30,00,000. HEMM are directly used in production. (vii) Hiring charges paid for cars used for official purpose - 66,000 (viii) Reimbursement of diesel cost for the cars - 22,000 (ix) The hiring of cars attracts GST under RCM @5% without credit. (x) Maintenance cost paid for weighing bridge (used for weighing of final goods at the time of dispatch) - 12,000 (xi) AMC cost of CCTV installed at weighing bridge (used for weighing of final goods at the time of dispatch) and factory premises is 8,000 and - 18,000 per month respectively. (xii) TA/ DA and hotel bill paid for sales manager-36,000 (xiii) The company has 1,800 employees works for 26 days in a month. You are asked to calculate the followings: