Rohini Ltd prepared the Budget for the production of 1,00,000 units of the only commodity manufactured by it for the year 2010 as follows:
|
|
|
|
Raw Material per unit |
2.52 |
|
Direct Labour per unit |
0.75 |
|
Direct Expenses per unit |
0.10 |
|
Factory Overheads per unit [60% fixed] |
2.50 |
|
Administrative Overheads per unit [80% fixed] |
0.40 |
|
Selling Overheads per unit [50% fixed] |
0.20 |
The Actual Production during the period was 60,000 units.
Calculate the Budgeted Total Cost and per unit cost for the production of 60,000 units.