A Factory produces 3 types of moulds. While producing, for switching over from one mould to another, there is a process...btjuo !! bhkwy....involved. Costs incurred are as follows: Shift-over costs Rs. 50,000 Factory Overheads Rs. 1,00,000/- Packing costs Rs. 20,000/- For Theoretical Answer Assessment Parameter Weightage Introduction 20% Concepts and Application related to the question 60% Conclusion 20% For Numerical Answer Assessment Parameter Weightage Understanding and usage of the formula 20% Procedure / Steps 60% Correct Answer​