Factory overheads of a factory are Rs. 60,000. 30 workers worked for 25 days in a month for daily 8 hours. What shall be the direct labour hour rate?

1. Factory overheads of a factory are Rs. 60,000. 30 workers worked for 25 days in a month for daily 8 hours. What shall be the direct labour hour rate?

2. Cost of sales is Rs. 3,60,000. Amount of profit is Rs. 40,000. State the percentage of profit on sales?