1. Calculate Percentage of Prime Cost Production Overhead=Rs. 15,000 Prime Cost = Rs?

... 60,000

2. Calculate Direct Material Cost

Direct Material= Rs 80,000

Production Overheads= Rs 40,000

3. Calculate percentage on Direct Wages

Direct wages = Rs. 50,000

Production Overheads= Rs 40,000

4. Direct Labour Hour Rate

Total Overhead= Rs. 40,000

Total number of Direct labour Hours = Rs.1,00,000