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ILLUSTRATION 15 { PAGE 3.51 ISM }

Costing

Sir, here why do we subtract only 15000 hours as unproductive hours and not 1,15,000 hours? Video Details ------------- Cost and Management Accounting Employee Cost #18. Illustration 14

Amirtha Kannan

CA Inter

★ 295

29-Jan-24 17:14

160

Answers (2)

Are you referring to working note 2 ? If yes, 100000 is the potential hrs lost. It means we could have worked for more 1 lakhs hrs.. it is not included in actual hours worked.. To calculate productive hrs we are deducting time which was paid for but was not productive i.e. 15000

Pranay Mehta

Faculty

29-Jan-24 21:20

Ok. Got it Thank you so much :)

Thread Starter

Amirtha Kannan

CA Inter

★ 295

29-Jan-24 21:37

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