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Job No . 2 1 9 8 was commenced on 1 0 October 2 0 2 1 and completed on 1 November 2 0 2

Job No.2198 was commenced on 10 October 2021 and completed on 1 November
2021. 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.3.50.
Machine No.160 used for 30 hours; the machine hour rate is Rs.4.00.
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

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