Assertion(A): Prime cost is Computed by adding direct material, indirect material, direct labour and direct expenses in production industry.
Reason(R): Labour which takes active and direct part in the production of a particular commodity is called Direct labour which is added to determine the Prime Cost.
a) A and R both are correct but R is not the correct explanation of A.
b) A is Incorrect but R is Correct
c) A and R both are incorrect
d) A and R both are correct and R is the correct explanation of A
