The capacity usage ratio and the capacity utilisation ratio in respect of a machine for a particular

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The capacity usage ratio and the capacity utilisation ratio in respect of a machine for a particular month is 80% and 90% respectively. The available working hours in a month is 200 hours.

The break-up of idle-time is as follows:

Calculate the idle-time cost and present the same in a tabular form when the hourly fixed cost of running the machine is Rs. 8.00.

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Cost Accounting

ISBN: 9780070221628

4th Edition

Authors: Jawahar Lal, Seema Srivastava

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