If material used are OMR 27,000; direct wages is OMR 22,500; labor hours worked are 18,000 hrs.; machine in operation hours are 15,000 hrs.; overhead cost is OMR 10,000. What would be the percentage of direct labor cost?

a. 37 percent

b. 56.9 percent

c. 44.44% percent

d. 40.66 percent

2-

A biscuit manufacturing companys monthly consumption of wheat flour is 12,000 Kilograms. How many orders would the company place in a year, if the Economic Order Quantity is 4,000 Kilograms?

a. 0.33

b. 3

c. 0.25

d. 36