Querry About Costing Paper of CA Final Old Syllabus of Nov. 2019

There is no need of log value, the sum can be done by applying learning rate on the labour hours average method and by hours we can multiply with per HR labour rate

No need of log value

But the question itself specified that each gift will be made a independent labourer. how can LC be applied if one labour is making one gift. doesn't question suggest that 1 labour was allocated for each gift? 4 labourers 4 gifts.
can anyone share the full solution?

Learning curve applies on single labour. if it was supposed to be deliver in 4 days it has to be done by 4 workers and so on.

What abt 5th day, 7th day & 11th day calculation. Can anyone provide full solution of the same que

One worker takes 76.8 hrs, that is 9.6 days. so the 11th order would be met by assigning to single labourer.

IF 7 the day then we get 7*8 equals to 56 hours. So a single labourer wouldn't be able to fullfill.
if assigned to two labourer ( two units to each) then one time leaning p.u. 24 hours. so two workers will make two units each total labour of 48 hours.
finally as we got to know that to apply one time leaning i.e two units by one worker we need minimum 48 hrs (6 days), so in five days it would be done by one worker each, no leaning effect.
it was" all work CAN be assigned to 1 labourer, not is assigned.

Thnks to all of you..it make some sense

Vipul mandowara
(ii) part of question 2(a) the 7 day of the order .
learning curve is applicable .
in that case 2 labourer will work