Q$.$ No$.2($a$).$ A manufacturing company manufacturers three product namely: A$,$ B and $C.$ The detail regarding

products and cost are summarised in the following table :

Further Information:

$($i$)$ Direct Labour Cost per Hour : Rs$.4$

$($ii$)$ Overhead Cost: Repairs and Maintenance Rs$.1,02,000$

Set$-$up Cost

Rs$.90,000$

Scheduling Cost

Rs$.45,000$

Indirect Labour

Rs$.1,38,000$

Rs$.3,75,000$

$($iii$)$ Cost absorption statement under ABC system using the following cost driver:

Indirect Labour DLH

Scheduling Cost Production Runs

Set$-$up Cost Production Runs

Maintenance $,$ Machine Hours