From the following particulars you are required to calculate 'Average Wage Rate' and the labour cost chargeable to Job 'A' which was completed in 2006 : Basic wage rate is 2 per hour and overtime rates are as follows : Before or after working hours 150% of basic wage rate Sunday and Holidays 200% of basic wage rate During the year 2006 the following hours were worked : Normal Time 2,00,000 hours Overtime before or after working hours 30,000 hours Overtime on Sunday 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 time-300 hours; Sunday and Holidays200 hours