A garment factory stitches each shirt through a single hand sewing machine operator. The sewing time required to stitch each shirt is 15 minutes.…

CA Intermediate · Cost and Management Accounting · PYQS · January 2026
A garment factory stitches each shirt through a single hand sewing machine operator. The sewing time required to stitch each shirt is 15 minutes. Operator is paid at 65 per hour. The factory works for 40 hours per week and the production target is 480 dozens of shirts per week. What is the number of hours and the number of operators required to meet the shirts target?
(A) 1,800 Hours & 45 Operators
(B) 1,440 Hours & 36 Operators
(C) 1,800 Hours & 36 Operators
(D) 1,440 Hours & 40 Operators

Suggested Answer and Working Notes:

Correct Answer: Option (B)

1,440 Hours & 36 Operators

Topics: Standard Costing

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