1- Sohar Aluminum makes multiple products which are processed through three different departments crushing, melting and designing. The direct labor hour rates for the departments are 115,000 hrs., 105,000 hrs., 162,500 hrs. respectively and the factory overheads are OMR172,500, OMR 289,000, and OMR 348,500 respectively. Which of the following is the direct labor hour rate for department of crushing?

a. OMR 66

b. OMR 1.5

c. OMR 150

d. OMR 0.66

2-

If an employee takes 7 hours to produce a product, the time allowed is 9 hours and the Rate per hour is OMR 10. What would be his total earnings under Rowan plan?

a. OMR 65.5

b. OMR 85.5

c. OMR 54.5

d. OMR 72.5

3-

When a company produces 8,300 units and sells 7,800 units; fixed manufacturing overhead OMR 8,800; variable selling overhead per unit OMR 0.500; what would be its closing stock in units?

a. 500

b. 200

c. 600

d. 100