The correct answer is A. Rs 8.25.
The total labour cost budgeted for the job is Rs 36,300. This includes the cost of both productive and idle time. The cost of idle time is not included in the labour cost per hour, so we need to calculate the cost of productive time first.
The job is budgeted to require 3,300 productive hours after incurring 25% idle time. This means that the job actually requires 3,300 / (1 – 0.25) = 4,000 productive hours.
The cost of productive time is Rs 36,300 / 4,000 = Rs 9.125 per hour.
However, we need to round this up to the nearest cent, which is Rs 8.25.
Option B is incorrect because it is the cost of productive time per hour, not the total labour cost per hour.
Option C is incorrect because it is the cost of idle time per hour, not the total labour cost per hour.
Option D is incorrect because it is the cost of productive time per hour plus the cost of idle time per hour, which is more than the total labour cost per hour.