The data pertaining to the worker C in a factory depicts that he is paid at a rate of 100 per hour and a week comprises 48 hours for a 6 days' work.…

CA Intermediate · Cost and Management Accounting · PYQS · January 2025
The data pertaining to the worker C in a factory depicts that he is paid at a rate of 100 per hour and a week comprises 48 hours for a 6 days' work. The allowed absence time is 15 minutes per day for maintenance etc. The job card of C indicates, his chargeable time is scattered for 2 different jobs J1-21 hours and J2-24 hours. Any unaccounted time is attributable for power failure. Calculate cost of normal idle time and abnormal idle time.
(A) 100and - 150
(B) 150and - 150
(C) 150and - 100
(D) 100and - 100

Suggested Answer and Working Notes:

Correct Answer: Option (B)

150and - 150

Topics: Employee Cost & Direct Expenses

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