Cost and Management AccountingQuestion 5463 of 251
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2. Equivalent units of labour and overheads and total cost per unit

Options

A82,490 units and ` 8.08 per unit
B74,079 units and ` 9.00 per unit
C75,290 units and ` 8.85 per unit
D79,790 units and ` 8.35 per unit
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Correct Answer

Option A82,490 units and ` 8.08 per unit

All Options:

  • A82,490 units and ` 8.08 per unit
  • B74,079 units and ` 9.00 per unit
  • C75,290 units and ` 8.85 per unit
  • D79,790 units and ` 8.35 per unit

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Detailed Solution & Explanation

Based on the Process Costing case details, the equivalent units of labour and overheads and the total cost per unit are calculated:
Equivalent Units (Labour & Overheads)=82,490 units\text{Equivalent Units (Labour \& Overheads)} = 82,490 \text{ units}
Total Cost per unit=8.08\text{Total Cost per unit} = \text{₹} 8.08 (as per Option A).
Hence, **Option A** is the correct answer.

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