A firm manufactures 15,0 units per annum, each taking 1.5 direct labour hours. The direct labour rate is ₹ 8 per hour and pays rise of 15% is awarded halfway through the year.What is the total annual direct labour budget amount

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A firm manufactures 15,0 units per annum, each taking 1.5 direct labour hours. The direct labour rate is ₹ 8 per hour and pays rise of 15% is awarded halfway through the year.<br />What is the total annual direct labour budget amount