Given, cost of making an article is divided between materials, labour and overheads in the ratio 3 : 4 : 2
Let the cost of materials, labours and overhead be 3x, 4x, 2x respectively
Also given, cost of material is Rs. 33.60
∴ 3x = 33.6
⇒ x = 11.2
Total cost = 3x + 4x + 2x = 9x = 9 × 11.2 = Rs. 100.80