PROBLEM NO. 24: In a company, factory overheads are applied on the basis of direct labour hours. Using the following data, calculate total overhead cost of Product X & Y Particulars Fixed factory overheads (R) Variable OH Rate (R) per hour Labour Hours Required: Dept. A Dept. B 3,36,000 1 0.50 1,26,000 1.50 1,40,000 28,000 70,000 For product X For product Y 56,000