Job No. 1001 was in process at the end of the accounting period. The total cost involved in the job is ₹ 15,000 of which ₹ 5,000 is direct material. Factory overhead is allocated to goods in process at 150% of direct labour cost. The amount of direct labour charged to Job No. 1001 will be:
Show Hint
- ₹ 9,000
- ₹ 4,000
- ₹ 3,000
- ₹ 2,000
The Correct Option is C
Solution and Explanation
Given: Total cost = ₹ 15,000
Direct material = ₹ 5,000
Factory overhead is 150% of direct labour cost.
Let direct labour cost be ₹ X.
Then, factory overhead = 150% of X = 1.5X.
Total cost = Direct Material + Direct Labour + Factory Overhead
So, ₹ 15,000 = ₹ 5,000 + X + 1.5X
Combine terms: ₹ 15,000 = ₹ 5,000 + 2.5X
So, 2.5X = ₹ 10,000
Therefore, X = ₹ 4,000
Oops! But this suggests ₹ 4,000 — wait! Let’s double-check:
₹ 5,000 (Material) + X (Labour) + 1.5X (Overhead) = 15,000
So: 5,000 + 2.5X = 15,000 → 2.5X = 10,000 → X = 4,000
So the amount of direct labour charged is ₹ 4,000 — therefore the correct answer is (B) ₹ 4,000.
(Note: The original options show ₹ 4,000 as (B), so we choose that.)
Correct Answer: (B) ₹ 4,000
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Questions Asked in CBSE CLASS XII exam
- An invitation has been issued by Mr. Rajan, your School Principal inviting you to the graduation ceremony of the outgoing class 12 students. Draft a formal letter in not more than 50 words, consenting to attend the same. You are Paulina/Peter of 14, ABC Lane, Greencity.
- You are Rubaya/Roopesh Khan, the Principal of St. Rose School, Bhagirath Lane, Uttarbagh. You want to add a new wing to your school building. Write a formal invitation inviting guests to a cultural evening aimed at raising funds. Mention a compelling highlight of the programme along with other necessary details.
- The Trips and Treks Department of your school is planning a week-long trip to Rajasthan for the students of class IX during the autumn holidays. Write a notice to inform students about the trip details. Include excursion dates, cost, and last date of payment. Put your notice in a box.
- Your school is planning to conduct an inter-school science symposium. As the Head of the school cultural committee, write a notice to inform all students about the event, date, time and venue, with participation details and deadlines, contact information, etc. Put your notice in a box.
Read the following passage carefully:
(1) In recent years, air pollution has emerged as one of the most pressing environmental and public health issues in India. Cities like Delhi, Mumbai and Bengaluru often record Air Quality Indices (AQI) that fall into the ‘hazardous’ category, posing several health risks to their inhabitants. The thick blanket of smog that shrouds these urban areas is composed of harmful pollutants such as particulate material (PM 2.5 and PM 10), nitrogen dioxide (NO₂) and sulphur dioxide (SO₂). These pollutants originate from various sources including vehicular emissions, industrial activities and construction dust.
(2) The constant emission of pollutants from vehicles, industrial activities and construction works exacerbate the problem. Residents of these cities are often seen wearing masks and using air purifiers in a desperate attempt to mitigate the effects of polluted air. The ‘urban haze’ not only affects physical health but also impacts mental well-being. Studies indicate that prolonged exposure to high pollution levels can lead to respiratory issues, such as cardiovascular diseases and even cognitive decline.
(3) Furthermore, children and the elderly are the most vulnerable groups. Children, with their developing respiratory systems, and the elderly, often with pre-existing health conditions, face the brunt of this environmental crisis. Schools frequently shut down during peak pollution periods, disrupting education and daily life. The economic cost of air pollution is staggering, with increased healthcare expenses and lost labour productivity. Businesses also suffer as employees’ health issues lead to increased absenteeism and decreased efficiency.
(4) Government initiatives, such as the National Clean Air Programme (NCAP), aim at reducing air pollution levels across the country. However, these measures require robust implementation and public cooperation to be effective. Simple actions like reducing vehicle use, promoting public transportation and adopting cleaner technologies can significantly alleviate the situation. Additionally, the enforcement of stricter emission norms for industries and vehicles is crucial. Public awareness campaigns can play a pivotal role in encouraging others to adopt environmentally friendly practices.
(5) The role of technology in combating air pollution is also noteworthy. Innovative solutions such as air quality monitoring systems, green buildings and electric vehicles are gaining attraction. These technologies not only help in reducing pollution but also promote sustainable development. Urban planning that incorporates green spaces can also mitigate the effects of pollution by improving air quality and providing residents with a healthier living environment.
(6) As we navigate this challenge, it is imperative to remember that the solution lies not just in policy changes but also in the behavioural shifts of individuals. Embracing a lifestyle that prioritizes environmental health will pave the way for a cleaner, healthier India. Collective efforts and sustained commitments are crucial for ensuring breathable air for future generations. It is a shared responsibility that requires action from every segment of society, from policymakers to ordinary citizens.
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Answer the following questions, based on the above passage:
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