PCC/IPCC costing/FM answer

756900+63900-normal loss (15200*8)=699200/174800=4

and labour....... thnx will i get 0  marks

answer for rowan plan is 1980 not 1890 & FOH variance is 32000 (A)

1980?????????? please solve

Originally posted by : Rahul
	and labour....... thnx will i get 0  marks

dont wrry ur statement of units is perfectky correct which is of 4 marks..

thx again but please calculate abour

Originally posted by : Rahul
	and labour....... thnx will i get 0  marks

labour (10800 + 328000) / 169400 = Rs 2 per unit

rowan plan : time wage guranteed + time saved / time allowed * time wages

therefore > 120 * 13.75 = 1650 time wages & bonus = 30 / 150 * 1650 = 330

total earning -1980

Originally posted by : Rahul
	thx again but please calculate abour

u might have done question of fifo basis..in avg costing whole production is considered to be finished in current month so in finished goods too labour will be 100% completed this mont & while calculating unit cost cost of previous month will be added in current month cost divided by labour units

DA is to be taken seperately and bonus and wages to be calculated seperately

AS DA is guaranteed

and formula is hours worked x rate p hour + time saved x time taken / time  alloted x rate

do tell the integrated question answer

ho gaya kaam..agar aisa hai to..formula ke baare mein no discussion its same..but if DA logic is that ..then i should leave CA

Originally posted by : Rahul
	DA is to be taken seperately and bonus and wages to be calculated seperately AS DA is guaranteed and formula is hours worked x rate p hour + time saved x time taken / time  alloted x rate

you should verify your logic behind DA rahul. being gurantedd doesnt mean that a labour wont get bonus on that DA. DA is a part of wage to be paid by owner & recieved by labour whether on daile basis or hourly basis salary. but only for hat portion of time which labour has actually worked. in question labour has worked for 120 hours so he will get DA for 120 hours and plus incentive will also be calculated on DA. so, DA @ 30 RS for 8 hours means 3.75 per hour. therefore hourly wage earning is 13.75. for 120 hours total earning 120 * 13.75 = 1650. & incentive on this 1650. according to ur calculation worker is denied of that share of benefit in terms of DA which company has recieved on quick workinfg by labour. if labour would have taken 150 hours he would have been giben extra DA as per 150 hours which would be 112.5 Rs. now if he has saved time fro company why should he be denied of benefit??? even the company just pays 90 Rs as incremental bonus againf 112.5 RS. well i think DA should be a part of bonus..baaki suggested aane pe pata lagega.