Job No$.2198$ was commenced on $10$ October $2021$ and completed on $1$

November

Materials used were $600$ and labour cost charged directly to the

jobs was Rs$.400.$ Other information was as follows:

Machine No$.215$ used for $40$ hours; the machine hour rate is Rs$.3\mathrm{.}50.$

Machine No$.160$ used for $30$ hours; the machine hour rate is Rs$.4\mathrm{.}00.$

$6$ welders worked on the job for $5$ days of $8$ hours each; the direct labour

hour rate for welders is $20$ paise

Other expenditure of the concern not apportioned for calculating the

machine hour or the direct labour hour rates amounted to Rs$.20,000,$ total

direct wages for the period being Rs$.20,000$

Ascertain the works cost of Job No$.2198.$

Ans: Works cost $=$ Rs$.1708$