From the following particulars, you are required to calculate under the “average wage rate” the labour cost chargeable to Job No. A which was completed in 1990:

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The basic wage rate is Rs. 2 per hour and the overtime rates are as follows: Before or after working hours = 150% of basic wage rate. Sundays and holidays = 200% of basic wage rate. During the year 1990, the following hours were worked: Normal time = 2,00,000 hours. Overtime before or after working hours 30,000 hours. Overtime on Sundays and holidays 20,000 hours. Total 2,50,000 hours For Job A, 3,500 hours were spent as follows: Normal time=3,000 hours. Before and after working hours = 300 hours. Sundays and holidays = 200 hours.