The cost of making an article is divided between materials labour and overheads in the ratio of 3:4:1 if the materials cost Rs.67.50 the cost of article is

Options

A. Rs.180
B. Rs.122.50
C. Rs.380
D. Rs.540

Answer

To solve the problem, we need to find the total cost of the article based on the given ratios of materials, labor, and overheads. Let's break it down step by step.

### Step 1: Understand the Ratios
The costs are divided in the ratio of materials: labor: overheads = 3:4:1.

### Step 2: Calculate the Total Parts of the Ratio
To find the total number of parts in the ratio, we add the parts together:
- Materials = 3 parts
- Labor = 4 parts
- Overheads = 1 part

Total parts = 3 + 4 + 1 = 8 parts.

### Step 3: Find the Value of One Part
We know that the cost of materials is Rs. 67.50, which corresponds to the 3 parts of the ratio. To find the value of one part, we divide the cost of materials by the number of parts for materials:
\[ \text{Value of 1 part} = \frac{\text{Cost of materials}}{\text{Parts for materials}} = \frac{67.50}{3} = 22.50 \]

### Step 4: Calculate the Total Cost of the Article
Now that we know the value of one part, we can find the total cost of the article by multiplying the value of one part by the total number of parts:
\[ \text{Total Cost of Article} = \text{Value of 1 part} \times \text{Total parts} = 22.50 \times 8 = 180 \]

### Conclusion
The total cost of the article is Rs. 180.

### Final Answer
The cost of the article is Rs. 180.

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