abc

for A,
direct labours/unit = 8
units= 1200
labour hours =10000

for B
direct labours/unit 5
units= 1300
labour hours = 100000

sir, here why should we bother to calculate labour hours gain ? cant we use given labour hours to calculate OAR?

2. why we use labour hours instead of number of units to calculate OAR when given more than one products?