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Goodyear Automotives Ltd., located in a coastal state, had faced Kverruption in production during the year 2016-17 due to cyclone and flood. con of total 303 available working days during the year, the interruptions Vere: (a) Flood: 4 days. (b) Cyclone: 3 days, and (c) Damage Restoration: 2 days (these exclude weekly off days falling in between). The unit declared lay-off during such period on payment of average 50% wages for direct workers The damage to the plant and the cost of its repairs amounted to 87 million. Find out the abnormal expenses deductible from the product cost on the basis of the following expenses incurred in the FY 2016-17: Amount in millions Direct Wages & Salaries 1230 Indirect Wages & Salaries 740 Power 820 Depreciation 210 Other Fixed Expenses 490 Finance Charges 115 (8 marks)