The following pie-chart shows the percentage distribution of the expenditure incurred by a company in manufacturing electric kettles. Answer the given question based on the pie-chart. If for manufacturing a certain quantity of electric kettles, the company has to pay ₹56,000 towards direct material cost, then how much will be the manufacturing overhead cost?
To find the manufacturing overhead cost, we first need to understand the distribution of costs from the given pie chart.
The pie chart shows the percentage distribution as follows:
We know that the direct material cost is ₹56,000, which corresponds to 28% of the total expenditure.
Let the total expenditure be \(x\).
We can write the equation for direct material cost as:
\(\frac{28}{100} \times x = 56000\)
Simplifying, we find:
\(x = \frac{56000 \times 100}{28} = 200000\)
Thus, the total expenditure is ₹2,00,000.
Next, to find the manufacturing overheads, which is 23% of the total expenditure, use:
\(\frac{23}{100} \times 200000 = 46000\)
Therefore, the manufacturing overhead cost is ₹46,000.
Hence, the correct answer is ₹46,000.
The following pie chart shows the percentage distribution of the various expenses incurred in selling an electric bulb. Answer the question given below based on the pie chart.

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