The following details are available for a job work: Material issued - 60,000; return to stores - 8,000 Dept A labour: 80 hrs @180/hr; OH rate = 120%…

CA Intermediate · Cost and Management Accounting · MTP · January 2026
The following details are available for a job work: Material issued - 60,000; return to stores - 8,000 Dept A labour: 80 hrs @180/hr; OH rate = 120% of labour Dept B labour: 50 hrs @150/hr; OH rate = 200 per labour hour Total job cost is:
(A) ₹ 1,04,600
(B) ₹ 1,06,800
(C) ₹ 1,12,400
(D) ₹ 1,01,180

Suggested Answer and Working Notes:

Correct Answer: Option (D)

₹ 1,01,180

Topics: Job Costing

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