11.Moon Lights LLC produces three different products Shirts, Bags and Shoes. The products pass through three different departments. Estimated information of different departments are given below:

Cutting Stitching Coloring

Estimated factory overhead 150,000 80,000 125,000

Estimated direct labor hours 25,000 20,000 25,000

Factory overhead rate to be charged in coloring department will be:

OMR 3

OMR 4

OMR 5

OMR 6

12. The output of Hafiz 600 units, Maroof 800 units and Jamil 500 units. The standard production set by company is 50 units per hour. The working hours in a day is 9. Calculate the performance of Mr. Hafiz.

111.11 %

None of these

177.77 %

133.33 %