1) The following data is taken from a job cost sheet:

OMR

Material - 15,000

Labour - 8,000

Factory overheads - 3,500

Office overheads - 10% works cost

Selling and distribution overheads - 1,500

Profit 10% on total cost

The works cost of the job is:

1. 28,000
2. 26,500
3. 14,000
4. 23,000

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2. You are given the following details:

Particulars	Budget	Actual
Production	5,000 units	5,500 units
Variable overhead	OMR 60,000	OMR 72,000
Standard time for one unit of output	4 hours	-
Actual hours worked	-	21,000 hrs

Standard variable overhead rate per hour is:

1. 3
2. 12
3. 4
4. 5

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3) You are given the following details:

Actual hours worked : 1,200 hours

Actual wages : OMR 5,500

Standard rate of pay : OMR 4 per hour

Standard hours for actual production : 1,100 hours

Then standard wage for actual hours worked will be:

1. 3,500
2. 4,800
3. 4,400
4. 4,500

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4) You are given the following details:

Actual hours worked : 1,200 hours

Actual wages : OMR 5,500

Standard rate of pay : OMR 4 per hour

Standard hours for actual production : 1,100 hours

Then actual hourly rate of pay will be:

1. 5
2. 4
3. 4,58
4. 5.5

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5) The following data is taken from a job cost sheet:

OMR

Works cost - 18,000

Office overheads - 10% works cost

Selling and distribution overheads - 1,500

Profit 10% on total cost

The sales value of the job is:

1. 23,480
2. 24,000
3. 22,500
4. 21,300