25.Indirect material used in production OMR 15,000: indirect wages incurred OMR 5,000: indirect other expenses charged OMR 1,500 and machine usage is 1,800 hours. The direct labor hours worked was 500 hours. Calculate the absorption rate on the basis of direct labor hours.

None of these

OMR 40

OMR 30

OMR 43

26.Under Emerson's Efficiency Sharing Plan, the bonus is paid to workers at normal rate when the level of efficiency reaches:

100 %

67%

None of these

Above 100 %