From the following particulars, calculate MCVs and LCVs:

Qty/Hours

Rate Rs.

Amount RS.

Standard cost per unit

Materials

10 kg

10

100

Labour

20 kg

4

80

For the production of 2,000 units:

Material consumed: 24,000 kg @ Rs. 9 per kg.

Labour hours taken: 38,200 hrs @ Rs. 5 per hour, including 200 idle hours due to machine break down.