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Following figure is Pie-chart representing itemwise cost of manufacturing certain product. Study the chart and answer the questions.
Total manufacturing cost is 96,000. The difference of cost of material and direct expenses is
Difference between cost of material and direct expenses = 144 - 43.2 = 100.8o
Difference in rupees = (100.8/360)* 96000 = Rs. 26,880.
Option D is the right answer.
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