Overheads recovered @ Rs 5 per machine hour

Total expenses incurred Rs 1,00,000 of which - 20,000 payable due to award of labor court - 10,000 in respect of previous year exp booked in January

Actual machine hour for X depatmnt for January 10,000 hrs

Actual production---40,000 units of which 30000 units sold

After analysis it was found that - 60% of under absorbed overhead was due to defective planning - 40% due to abnormal cost incurred Compute over/under recovery of overheads.

Compute rate of recovery Compute recovery under defective planning, Finished goods & cost of sales head