The following information is given regarding products A and B of a firm:
|
Product A |
Product B |
|
|
Sales price |
Rs 80 |
Rs 55 |
|
Direct material |
Rs 35 |
Rs 35 |
|
Direct labour hours (Re 0.50 per hour) |
15 hours |
2 hours |
|
Variable overheads: 100% of direct wages |
||
|
Fixed overhead: Rs 3,000 |
Present this information to show the profitability of products during labour shortage.