urgent query in rtp

Q1 (vi) :

actual qty used = 5640kgs

standard cost =rs.  23124

hence, rate = 23124/5640 = 4.1 per kg

it is given that material usage variance is 246 adverse ( negative) ie 246 is the additonal cost incured

in material terms : 246/4.1 = 60 kgs excess materials have been used

hence,standard quantity = actual quantity used - excess quantuty used = 5640-60 = 5580 kgs

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Q6 :

In the question the direct wages are not forming part of the item of cost whereas

the direct wages information are provided only for the pupose of allocation of indirect wages.

hence it is not allocated , not only the service dept. but it is also not provided at the time of computation of rate per production hour.

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hope my explanation is useful to u....tc