MCQ 2: the following statements have been made about throughput accounting (1) Direct labour should be treated as factory cost while measuring throughput (2) if machine time is the bottleneck resource, ther is no value in taking measures to improve direct labour efficiency which of the above statement is/are true (A) 1 only (B) 2 only (C) neither 1 nor 2 (D) both 1 and 2 mcq 3: A group of labour has a learning curve of 85%. if the labour cost of first 50 units (first batch) cost a total of RS20000 as labour cost. the third batch of 50 units will have a labour cost of (A) Rs17000 (B) RS16500 (C) RS 15500 (D) RS 14450