ar time period. Particula

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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Calculate the labour and material partial productivity, energy partial productivity, total-factor productivity and total productivity measures for the following information pertaining to a company performance
for particular time period.
Cost Details
Particulars
A. Output
1. Finished goods produced
2. Work-in-process
% of completion
Price per unit (Rs.)
B. Input
1. Skilled labour (hrs)
2,200
1,600
50
1,200
12,000
70
Average wage rate (Rs.)
2. Unskilled labour (hrs)
Wage rate (Rs.)
3. Materials
8,000
40
18
Raw materials (tones)
1,600
Price per tonne (Rs.)
4. Total plant worked (hrs)
Plant hour rate (Rs.)
2,400
650
5. Energy
Oil used (Its)
3.000
6
Price/It (Rs.)
Coal (tonnes)
Price'tonne (Rs.)
Electricity (KWHD
Rate (Rs.)
150
1,800
18,000
3.2
Transcribed Image Text:Calculate the labour and material partial productivity, energy partial productivity, total-factor productivity and total productivity measures for the following information pertaining to a company performance for particular time period. Cost Details Particulars A. Output 1. Finished goods produced 2. Work-in-process % of completion Price per unit (Rs.) B. Input 1. Skilled labour (hrs) 2,200 1,600 50 1,200 12,000 70 Average wage rate (Rs.) 2. Unskilled labour (hrs) Wage rate (Rs.) 3. Materials 8,000 40 18 Raw materials (tones) 1,600 Price per tonne (Rs.) 4. Total plant worked (hrs) Plant hour rate (Rs.) 2,400 650 5. Energy Oil used (Its) 3.000 6 Price/It (Rs.) Coal (tonnes) Price'tonne (Rs.) Electricity (KWHD Rate (Rs.) 150 1,800 18,000 3.2
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