From the accompanying points of interest of an assembling organization, figure material and work changes.

A contribution of 100 kg of material respects standard yield of 10, 000 units. Standard cost per kg of material Rs.20

Genuine amount of material gave and utilized by creation division 10, 000 kg Actual cost for every kg of material Rs.21 per kg

Genuine yield 9, 00, 000 units Number of representatives 200

Standard pay rate per representative every day = Rs.40 Standard day by day yield per worker = 100 units Total number of days worked =50 days

[Idle time paid for and remembered for the above half day for each employee] Actual pay rate every day = Rs.45