A and 'B'. During the periodwhicles Productionsits of A' and 1,600 units of B'vehicles. Pro24,00Direct labourMachines expensesLabour amenitiesGeneral expenses6.22/YashrajIllustration 16. A company makes two types of vehicles 'Aand013 months company manufactured 1.200 units of A'and 1.600costs were as under-Materials3,96,000Stores overhead39,600Depreciation4,400Works expenses60,000Other information-Materials cost ratio per unit....Direct labour ratio per unit ...Machine utilisation ratio per unitEind out the total cost and cost per unit of each type of vehicles aapportionment of expenses.Solution :Particulars16,000Direct materials consumed (3:8)Direct wages (1:2)each type of vehicles and state the basis of(DAVV&DCost sheetA (1,200)B (1,600) TotalTotal Per unit Total Per unit1,08,000902,88,000 180 3,96,0008,0006.671024,000Prime cost | 1,16,000 96.67 3,04,000 190 4,20,001Factory (Works) overhead:10,800 9.00Stores overhead (3:8)28,80039,60Depreciation (3:8)1,200 1.00 3,200Machine expenses (3:8)2,400 2.00 6,400 4 8.80Exps, on labour amenities (1:2)1,000 .83 2,000 1.25 3.00General factory overheds (1:2)20,000 16.67 40,000 25.00 60,000Factory cost 1,51,400 126.173,84,400 240.25 5,35,00Administrative and selling overhead :-(10% of factory cost) 15,140 12.62 38.4401 24.0353,68Cost of production | 1,66,540 138.794,22,840 264.28 5,89818tal cost ratio :(1) Materials(2) Labour(3) Machine===(1,200 * 1): (1,600 x 9) = 1,200 : 3,200 = 3:8(1,200 x 2): (1,600 x 3) = 2,400: 4,800 = 1:9(1,200 x 1): (1,600 x 9) = 1,200 : 3,200 = 3:8Lagoods oldman ta156 000 and selling​