Costing chapter 2 in practice manual

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Querist : Anonymous (Querist)
17 October 2016 I hav a doubt in costin chptr decision making
Q-63 pg 2.165
In this que, in solution alt 2, at the tym of calculation of overtym premium n efficiency
They take .5 n 1.5 respectively
I dont understnd this point.

Is there any other way where both overtym n effficiny can b jointly caculated or juz xplain me this in detail.

17 October 2016 overtime is paid at the 1.5 times of the normal rate. Efficiency must have been given some where......please let me know


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