From the following data, which product would you recommend to be manufactured in a factory, time being the key factor?
|
Per Unit of Product A |
Per Unit of Product B |
|
|
Direct material |
24 |
14 |
|
Direct labour @ Re 1. per hour) |
2 |
3 |
|
Variable overhead @ Rs. 2. per hour |
4 |
6 |
|
Selling price |
100 |
110 |
|
Standard time to produce |
2 hrs |
3 hrs |