The cost of making an article is divided between materials,

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NICL Administrative Officer (AO) Finance Exam 2013
General Awareness
1. 01
2. 02
3. 03
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6. 06
7. 07
8. 08
9. 09
10. 10
11. 11
12. 12
13. 13
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15. 15
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17. 17
18. 18
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20. 20
Finance
1. 21
2. 22
3. 23
4. 24
5. 25
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7. 27
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20. 40
Reasoning
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English
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Numerical
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3. 78
4. 79
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ADS

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Deep Purple
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Blue
Light Blue
Cyan
Teal
Green
Light Green
Lime
Yellow
Amber
Orange
Deep Orange
Brown
Grey
Blue Grey
Black
White

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M: +3.00/-0.25

The cost of making an article is divided between materials, labour and overheads in the ratio of 3:4:1. If the material cost Rs. 234, then the labour cost is:

[NICL Administrative Officer (AO) Finance Exam 2013]

A Rs. 176

B Rs. 312

C Rs. 78

D Rs. 390