A company estimates its direct material requirements for the month of November 2014 to be Rs. 2,40,000 and the direct labour to be Rs. 1,500,00. It is the policy of the company to absorb overheads as under :

• A. rs. 9,21,600
• B. rs. 8,56,800
• C. rs. 6,87,150
• D. rs. 9,09,900