Bu212-Standard quantity or standard hours of working
by | Mar 18, 2020 | Uncategorized
| Standard quantity or standard hours of working |
Standard rate per unit or standard rate per hour |
Total standard cost or standard sale |
1. Standard Direct
Material Cost
Less Normal loss @ 10% |
100
– 10 |
10$
– |
1000 $
– 100$ |
| 90 |
900$ |
| 2. Standard Labor Cost |
10 hrs |
10 $ |
100 $ |
| 3. Standard Overhead Cost |
Standard Variable
Overhead Cost |
5 hrs |
10$ |
50 $ |
Standard Fixed Overhead
Cost |
5 hrs |
10$ |
50$ |
| Total Standard Cost |
1100$ |
| Estimated Profit 10% |
110$ |
| Total Standard Cost |
1210$ |
On the basis of above standard table, calculate standard cost per unit and standard selling price per unit
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