The production department of a factory furnishes the following information for the month of March,…

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The production department of a factory furnishes the following information for the month of March,

2007.

Materials used Rs. 54,000

Direct Wages Rs. 45,000

Overheads Rs. 36,000

Labor hours worked – 36,000

Hours of machine operation – 30,000

For an order executed by the department during the period, the relevant information was as under.

Materials used Rs.6,00,000

Direct Wages Rs.3,20,000

Labor hours worked – 3,200

Machine hours worked – 2,400

Calculate the overhead charges chargeable to the job by the following methods, i. Direct materials cost percentage rate ii. Labor hour rate and iii. Machine hour rate.