MGT402Spring 2009 FinalTerm OPKST Cost Management Accounting MGT4022

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\ltrch\fcs0 \b\insrsid2255519 FINALTERM EXAMINATION
\par Spring 2009
\par MGT402- Cost & Management Accounting (Session - 4)
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0
{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519 Question No: 1 ( Marks: 1 )
- Please choose one
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 All of the
following are a part of Planning Process EXCEPT:
\par \u9658\'3f Identifying the objectives
\par \u9658\'3f Search for alternative actions
\par \u9658\'3f Data gathering for alternatives
\par \u9658\'3f Selection of a fixed action
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Finished goods
inventory costs represent the costs of goods that are:
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f Currently being
worked on
\par \u9658\'3f Waiting to be worked on
\par \u9658\'3f Waiting to be sold
\par \u9658\'3f Already delivered to customers
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\f0\insrsid2255519
- Please choose one
\
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 According to IASB
framework, Financial statements exhibit its users the:
\par \u9658\'3f Financial position
\par \u9658\'3f Financial performance
\par \u9658\'3f Cash inflow and outflow analysis
\par \u9658\'3f All of the given options
- Please choose one
\
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 If, Sales = Rs.
1200,000
\par Markup = 20% of cost
\par What would be the value of Gross profit?
\par }\pard \ltrpar\ql
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{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f Rs. 100,000
\par \u9658\'3f Rs. 580,000
\par \u9658\'3f Rs. 740,000
- Please choose one
\
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Order level is a
point at which,
\par \u9658\'3f It is necessary to start production
\par \u9658\'3f It is necessary to initiate purchase orders
\par \u9658\'3f It is necessary to maintain minimum stock level
\par \u9658\'3f It is necessary to maintain maximum stock level for orders
- Please choose one
\
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 While calculating
the EOQ, carrying cost is taken as the:
\par \u9658\'3f %age of unit cost
\par \u9658\'3f %age of ordering cost
\par \u9658\'3f %age of annual required units
\par \u9658\'3f Total unit cost
- Please choose one
\
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Which of the
following is}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519 TRUE}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 for Merrick Differential System?
\par \u9658\'3f Merrick Differential system is a slight modification of the
{\*\xmlopen\xmlns2{\factoidname place}}{\*\xmlopen\xmlns2{\factoidname
City}}Taylor{\*\xmlclose}{\*\xmlclose}'s system
\par \u9658\'3f Merrick Differential system used two rates of wage
determination instead of three
\par \u9658\'3f {\*\xmlopen\xmlns2{\factoidname place}}Normal{\*\xmlclose}
piece rates are applicable at 75% of efficiency of worker
\par \u9658\'3f {\*\xmlopen\xmlns2{\factoidname place}}Normal{\*\xmlclose}
piece rates are applicable at 125% of efficiency of worker
- Please choose one
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519
Raymond Corporation estimates factory overhead of Rs. 345,000 for next fiscal year.
It is estimated that 60,000 units will be produced at a material cost of Rs.
575,000. Conversion will require 34,500 direct labor hours
at a cost of Rs. 10 per hour, with 25,875 machine hours.
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519
\par FOH rate on the bases of Prime cost would be?
\par \u9658\'3f Rs. 37.5 per unit
\par \u9658\'3f Rs. 56.6 per unit
\par \u9658\'3f Rs. 60 per unit
\par \u9658\'3f Rs.1 per unit
- Please choose one
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\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 A company applied
overheads on machine hours which were budgeted at 11,250 with overhead of Rs.258,
750.Actual results were 10,980 hours with overheads of Rs.254, 692. Overhead were?
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f Over applied by
Rs.4, 058
\par \u9658\'3f Under applied by Rs.2, 152
\par \u9658\'3f Under applied by Rs.4, 058
\par \u9658\'3f Over applied by Rs.2, 152
- Please choose one
\
8effd34580ace9d478c35331c42d728e}
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 If management
predicts total direct labor costs of Rs. 100,000 and total overhead costs of Rs.
200,000, what is its predetermined overhead rate based on direct labor costs?
\par \u9658\'3f 50%
\par \u9658\'3f 100%
\par \u9658\'3f 200%
\par \u9658\'3f Cannot be determined
- Please choose one
\
8effd34580ace9d478c35331c42d728e}
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Examples of
industries that would use process costing include all of the following }
{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519 EXCEPT}{\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519 :
\par \u9658\'3f Beverages

\par \u9658\'3f Food
\par \u9658\'3f Hospitality
\par \u9658\'3f Petroleum
- Please choose one
\
8effd34580ace9d478c35331c42d728e}
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 What would be the
effect on the cost of a department in case of normal Loss?}{\rtlch\fcs1 \ab\af1
\ltrch\fcs0 \b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519
\par \u9658\'3f Decreased
\par \u9658\'3f Increased
\par \u9658\'3f No effect
\par \u9658\'3f Increase to the %age of loss
- Please choose one
\
8effd34580ace9d478c35331c42d728e}
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 If computational
and record-keeping costs are about the same under both FIFO and weighted average,
which of the following method will generally be preferred?}{\rtlch\fcs1 \ab\af1
\ltrch\fcs0 \b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f Weighted Average
\par \u9658\'3f FIFO
\par \u9658\'3f Hybrid process
\par \u9658\'3f Cannot be determined with so little information
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Materials are
added at the start of the process in Gruden Company's forming department. The
following information is available for the month of June:
\par
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trleft-
108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10
\clbrdrr\brdrs\brdrw10
\cltxlrtb\clftsWidth3\clwWidth6233\clshdrawnil
\cellx6125\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10
\cltxlrtb\clftsWidth3\clwWidth1084\clshdrawnil \cellx7209\pard \ltrpar
\qj
\li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\intbl\wrapdefault\faauto\rin0\lin0
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \cell }\pard \ltrpar\qc
{\rtlch\fcs1
\af1 \ltrch\fcs0 \insrsid2255519 Units\cell }\pard \ltrpar\ql
\li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \trowd \irow0\irowband0\ltrrow
\ts11\trqc\trgaph108\trleft-
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth6233\clshdrawnil
\cltxlrtb\clftsWidth3\clwWidth1084\clshdrawnil \cellx7209\row \ltrrow}\pard \ltrpar
\qj
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Work in process June 01 (40% complete
to conversion)\cell }\pard \ltrpar
\qr
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 30,000\cell }\pard \ltrpar\ql
\li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \trowd
\irow1\irowband1\ltrrow\ts11\trqc\trgaph108\trleft-
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10
\cltxlrtb\clftsWidth3\clwWidth1084\clshdrawnil \cellx7209
\row \ltrrow}\pard \ltrpar\qj
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Units started in
process\cell }\pard \ltrpar
\qr
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Units completed and transferred
out\cell }\pard \ltrpar
\qr
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Lost in process\cell }\pard \ltrpar
\qr
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Work in process June 30 (60% complete
to conversion)\cell }\pard \ltrpar
\qr
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \trowd \irow5\irowband5\lastrow
\ltrrow\ts11\trqc\trgaph108\trleft-
\row }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0
\par Under Gruden's cost accounting system, the costs incurred on the lost units
are absorbed by the remaining good units.
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\ul\insrsid2255519 Required:}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Using the average cost method, what
are the equivalent units for the materials?
\par \u9658\'3f 193,000 units
\par \u9658\'3f 215,000 units
\par \u9658\'3f 211,000 units
\par \u9658\'3f 250,000 units
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The distinction
between joint product and by product largely depends upon which of the following
factor?
\par \u9658\'3f The split off point of each product
\par \u9658\'3f The market value of each product
\par \u9658\'3f The differential cost of each product
\par \u9658\'3f Management discretions
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 By using
absorption costing method, which of the following is }{\rtlch\fcs1 \ab\af1
\ltrch\fcs0 \b\insrsid2255519 NOT }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519
shown in Income Statement?}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\insrsid2255519

{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f Cost of goods
manufactured
\par \u9658\'3f Contribution margin
\par \u9658\'3f Selling and administrative expenses
\par \u9658\'3f Cost of goods sold
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The following
data related to production of ABC Company:}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0
\b\insrsid2255519
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519
108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10
\trbrdrr\brdrs\brdrw10
\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3
\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10
\cltxlrtb\clftsWidth3\clwWidth1446\clshdrawnil \cellx5394\pard \ltrpar\qj
\li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af1 \ltrch\fcs0
\insrsid2255519 Units produced\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519 8,000 units\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1 \ltrch\fcs0
\insrsid2255519 \trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trleft-
\clvertalt
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10
\cltxlrtb\clftsWidth3\clwWidth1446\clshdrawnil \cellx5394\row \ltrrow}\pard
\ltrpar\qj \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1
\af1 \ltrch\fcs0 \insrsid2255519 Direct materials\cell }\pard \ltrpar
\ltrch\fcs0 \insrsid2255519 Rs.6\cell }\pard \ltrpar\ql
\clvertalt
\af1 \ltrch\fcs0 \insrsid2255519 Direct labor\cell }\pard \ltrpar
\clvertalt
\af1 \ltrch\fcs0 \insrsid2255519 Fixed overhead\cell }\pard \ltrpar
\clvertalt
\af1 \ltrch\fcs0 \insrsid2255519 Variable overhead\cell }\pard \ltrpar
\clvertalt
\af1 \ltrch\fcs0 \insrsid2255519 Fixed selling and administrative\cell }\pard
\ltrpar
\clvertalt
\af1 \ltrch\fcs0 \insrsid2255519 Variable selling and administrative\cell }\pard
\ltrpar
\insrsid2255519 \trowd \irow6\irowband6\lastrow \ltrrow\ts11\trqc\trgaph108\trleft-
\clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1446\clshdrawnil \cellx5394\row }\pard
\ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1
\af1 \ltrch\fcs0 \insrsid2255519
Using the data given above, what will be the unit product cost under marginal
costing?
\par \u9658\'3f Rs. 22
\par \u9658\'3f Rs. 24
\par \u9658\'3f Rs. 28
\par \u9658\'3f Rs. 30
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The difference
between unit product costs under absorption costing as compared to variable costing
is:
\par \u9658\'3f Direct materials and direct labor
\par \u9658\'3f Fixed and variable portions of manufacturing overhead
\par \u9658\'3f Fixed manufacturing overhead only
\par \u9658\'3f Variable manufacturing overhead only
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 When production
is equal to sales, which of the following is }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0
\b\insrsid2255519 TRUE}{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 ?
\par
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f No change occurs to
inventories for either use absorption costing or variable costing methods
\par \u9658\'3f The use of absorption costing produces a higher net income
than the use of variable costing
\par \u9658\'3f The use of absorption costing produces a lower net income
than the use of variable costing
\par \u9658\'3f The use of absorption costing causes inventory value to
increase more than they would though the use of variable costing
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Once the fixed
cost has been met, the remaining increase in contribution margin will be shows as
which of the following option?
\par \u9658\'3f Profit
\par \u9658\'3f Variable cost
\par \u9658\'3f Operating profit
\par \u9658\'3f Sales volume
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 A firm's fixed
costs are Rs. 54,000, and it sold 350 units at Rs. 140 each. The total variable
costs were Rs. 35,000. What is the net income or loss of the firm?
\par \u9658\'3f Rs.40,000 loss
\par \u9658\'3f Rs. 40,000 income
\par \u9658\'3f Rs.14,000 income
\par \u9658\'3f Rs. 5,000 loss
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The following
detail is related to Bloch Company:
\par
\par \ltrrow}\trowd
\irow0\irowband0\ltrrow\ts11\trgaph108\trrh300\trleft180\trftsWidth1\trpaddl108\trp
addr108\trpaddfl3\trpaddfr3\tblind288\tblindtype3
\clvertalb\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10
\cellx2963\clvertalb\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10
\cellx8984\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519 Opening work-in-process\cell 2,000 litres,100%
completed to material, 40% as to conversion cost\cell }\pard \ltrpar
\ql
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid2255519 \trowd
\irow0\irowband0\ltrrow
\
ts11\trgaph108\trrh300\trleft180\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpadd
fr3\tblind288\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10
\cellx2963\clvertalb\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10
\cellx8984\row \ltrrow}\trowd \irow1\irowband1\ltrrow
\
fr3\tblind288\tblindtype3 \clvertalb\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10
\cellx2963\clvertalb\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10
\cellx8984\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0
{\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519 Material put in process\cell 24,000
liters\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid2255519
\trowd
\irow1\irowband1\ltrrow\ts11\trgaph108\trrh300\trleft180\trftsWidth1\trpaddl108\trp
addr108\trpaddfl3\trpaddfr3\tblind288\tblindtype3 \clvertalb\clbrdrt\brdrnone
\cellx8984\row \ltrrow}\pard \ltrpar
\ltrch\fcs0 \insrsid2255519 Closing work-in-process\cell 3,000 litres,100%
completed to material and 45% as to conversion cost\cell }\pard \ltrpar
\ql
\irow2\irowband2\lastrow \ltrrow
\
fr3\tblind288\tblindtype3 \clvertalb\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10
\cellx8984\row }\pard \ltrpar\ql
\li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1
\ab\af1 \ltrch\fcs0 \b\ul\insrsid2255519
{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\ul\insrsid2255519 Required}{\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519
: The numbers of equivalent units as to material, using FIFO method would be:
\par
\par \u9658\'3f 24,000 units
\par \u9658\'3f 26,000 units
\par \u9658\'3f 28,000 units
\par \u9658\'3f 20,000 units
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 In process
costing, a joint product is
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f A product which is
later divided in to many parts
\par \u9658\'3f A product which is produced simultaneously with other
products and is of similar value to at least one of the other products
\par \u9658\'3f A product which is produced simultaneously with other
products but which is of a greater value than any of the other products
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f A product produced
jointly with another organization
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The by-product of
Soap is:
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f Glycerin
\par \u9658\'3f Meat Hides
\par \u9658\'3f Fats
\par \u9658\'3f Flour Bran
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Bruce Inc. has
the following
information about Rut, the only product sold. The selling price for each unit is
Rs. 20, the variable cost per unit is Rs. 8, and the total fixed cost for the firm
is Rs. 60,000. Bruce has budgeted sales of Rs. 130,000 for the next period. What is
the mar
gin of safety in Rs. for Bruce?
\par \u9658\'3f Rs. 30,000
\par \u9658\'3f Rs. 70,000
\par \u9658\'3f Rs. 100,000
\par \u9658\'3f Rs. 130,000
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Bruce Inc. has
the following information abou
t Rut, the only product is sold. The selling price for each unit is Rs. 20, the
variable cost per unit is Rs. 8, and the total fixed cost for the firm is Rs.
60,000. The firm's current tax rate is 25%. If Bruce wants to earn Rs. 60,000 in
profits after ta
xes, how many units must it sell?
\par \u9658\'3f 10,000 units
\par \u9658\'3f 6,000 units
\par \u9658\'3f 11,667 units
\par \u9658\'3f 7,000 units
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Information
concerning Label Corporation\rquote s Product A is as follows:
\par
\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10
\cltxlrtb\clftsWidth3\clwWidth1537\clshdrawnil \cellx4381\pard \ltrpar\qj
\insrsid2255519 \cell }\pard \ltrpar\qc
\li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Rs.\cell }\pard \ltrpar\ql
\ts11\trqc\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10
\trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10
\cellx4381\row \ltrrow}\pard \ltrpar\qj
\insrsid2255519 Sales price \cell }\pard \ltrpar\qr
\li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519 300,000\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \trowd
\irow1\irowband1\ltrrow\ts11\trqc\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10
\clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2952\clshdrawnil
\cltxlrtb\clftsWidth3\clwWidth1537\clshdrawnil \cellx4381\row \ltrrow
}\pard \ltrpar\qj \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Variable cost\cell }\pard
\ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1
240,000\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \trowd
\irow2\irowband2\ltrrow\ts11\trqc\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10
\trbrdrl
\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10
\qj \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519 Fixed Cost\cell }\pard \ltrpar\qr
\insrsid2255519 40,000\cell
}\pard \ltrpar\ql
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \trowd \irow3\irowband3\lastrow
\ltrrow\ts11\trqc\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl
\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10
\cltxlrtb\clftsWidth3\clwWidth1537\clshdrawnil \cellx4381\row }\pard \ltrpar
\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af1
\par Assuming that Label increased sales of Product A by 20%, the profit of the
product A would be which of the following?
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f Rs. 20,000
\par \u9658\'3f Rs. 24,000
\par \u9658\'3f Rs. 32,000
\par \u9658\'3f Rs. 80,000
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The Rose Willaim
Company budgeted sales of Rs. 200,000 and a profit of Rs. 60,000. The fixed cost is
Rs. 40,000. Keeping in view the given data, what would be the contribution margin
ratio?
\par \u9658\'3f 20%

\par \u9658\'3f 25%
\par \u9658\'3f 50%
\par \u9658\'3f 75%
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The point at
which the cost line intersects the sales line will be called:
\par \u9658\'3f Budgeted sales
\par \u9658\'3f Break Even sales
\par \u9658\'3f Margin of safety
\par \u9658\'3f Contribution margin
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 All of the
following are assumptions in constructing a Break even chart }{\rtlch\fcs1
\ab\af1 \ltrch\fcs0 \b\insrsid2255519 EXCEPT}{\rtlch\fcs1 \af1 \ltrch\fcs0
\insrsid2255519 :
\par \u9658\'3f There is no change of time value of money
\par \u9658\'3f Price of cost factors remains constant
\par \u9658\'3f Long term period will be considered
\par \u9658\'3f Cost is affected by volume
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 On a Cost-Volume-
Profit chart (break-even graph), where are the total fixed costs shown?
\par \u9658\'3f At the point where the sales line intersects the cost line
\par \u9658\'3f At the point where the sales line below the total cost line
\par \u9658\'3f At the point where the total cost line intersects the cost
line
\par \u9658\'3f At the point where the total cost line intersects the volume
line
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Consider the
following data for the month of January:
\par Sales 600 units
\par Opening stock 80 units
\par If the closing stock has to be 50% higher than the previous month then
production will have to be:
\par \u9658\'3f 700 units
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 If B Limited
shows required production of 120 cases of product for the month, direct labor per
case is 3 hours at Rs. 12 per hour. Budgeted labor costs for the month should be:
\par \u9658\'3f Rs. 1,360
\par \u9658\'3f Rs. 1,440
\par \u9658\'3f Rs. 4,320
\par \u9658\'3f Rs. 5,346
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
following is true about flexible budget?
\par \u9658\'3f A budget that always based on actual capacity
\par \u9658\'3f A budget that is prepared using spreadsheet model
\par \u9658\'3f A budget in which total variable cost remains unchanged
\par \u9658\'3f Variable costs per unit will remain unchanged
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
following best describe a flexible budget?
\par \u9658\'3f A budget of variable production costs only
\par \u9658\'3f A budget which shows the costs and revenues at different
levels of activity
\par \u9658\'3f A budget which is prepared using a computer spreadsheet
model
\par \u9658\'3f A budget which is updated with actual costs and revenues as
they occur during the budget period
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 In the decision
to replace an old equipment with a new equipment, which of the following would be
considered as relevant cost?
\par \u9658\'3f The book value of the old equipment
\par \u9658\'3f Depreciation expense on the old equipment
\par \u9658\'3f The loss on the disposal of the old equipment
\par \u9658\'3f The current disposal price of the old equipment
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 In a make or buy
situation with no limiting factors, which of the following would be the relevant
costs for the decision?
\par \u9658\'3f {\*\xmlopen\xmlns2{\factoidname
place}}Opportunity{\*\xmlclose} costs
\par \u9658\'3f Differential costs between the two options
\par \u9658\'3f Sunk costs
\par \u9658\'3f Implied costs
- Please choose one
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The effect on a
company's operating income of discontinuing a department with a c
ontribution margin of Rs. 8,000 and allocated overhead of Rs. 16,000 (of which Rs.
7,000 cannot be eliminated) would be to:
\par \u9658\'3f Increase operating income by Rs. 1,000
\par \u9658\'3f Increase operating income by Rs. 8,000
\par \u9658\'3f Decrease operating income by Rs. 1,000
\par \u9658\'3f Decrease operating income by Rs. 9,000
- Please choose one
\
8effd34580ace9d478c35331c42d728e}
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
following costs are always relevant in decision-making
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \u9658\'3f Avoidable costs
\par \u9658\'3f Fixed costs
\par \u9658\'3f Sunk costs
\par \u9658\'3f None of the given options
- Please choose one
\
8effd34580ace9d478c35331c42d728e}
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 If the cost per
equivalent unit is Rs. 1.60. The equivalent units of output are 50,000. The WIP
closing stock is 10,000 units, 40% completed. What will be the value of closing
stock?}{
\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519 }{\rtlch\fcs1 \af1
\par \u9658\'3f Rs. 9,600
\par \u9658\'3f Rs. 80,000
\par \u9658\'3f Rs. 16,000
\par \u9658\'3f }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0
\b\insrsid2255519\charrsid2305122 Rs. 6,400}{\rtlch\fcs1 \af1 \ltrch\fcs0
\insrsid2255519
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 A manufacturing
company manufactured 325 units and 300 units sold @ Rs. 100 each. Variable cost Rs.
16,500. After preparing income statement it came to know company earns no profit/no
loss.

\par What will be the effects of following two plans on profit of company?
\par Treat both plans individually. Analyze both situations.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0
\f1\insrsid2255519 \hich\af1\dbch\af0\loch\f1 a.\tab}}\pard \ltrpar\qj
\li0\ri0\widctlpar\tx720\wrapdefault\faauto\ls1\rin0\lin0\itap0 {\rtlch\fcs1
If sales price per unit increased by Rs. 25 and sales volume decreased by 100
units. Other things remain same
\f1\insrsid2255519 \hich\af1\dbch\af0\loch\f1 b.\tab}Management decided to increase
sales volume by 100 units and expected to increase fixed costs by Rs. 1,000
\par }\pard \ltrpar\qj
\li0\ri0\nowidctlpar\tqr\tx547\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1
\ab\af1 \ltrch\fcs0 \b\insrsid3999925 {\pict{\*\picprop\shplid1066{\sp{\sn
shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}
010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 A study has been
conducted to determine if one of the departments of Sparrow Company should be
discontinued. The contribution margin in the departm
ent is Rs. 150,000 per year. Fixed expenses charged to the department are Rs.
130,000 per year. It is estimated that Rs. 120,000 of these fixed expenses could be
eliminated if the department is discontinued.
\li360\ri0\nowidctlpar\tqr\tx547\wrapdefault\faauto\rin0\lin360\itap0
\f1\insrsid2255519 \hich\af1\dbch\af0\loch\f1 v\tab}}\pard \ltrpar\qj \fi-
360\li540\ri0\nowidctlpar\tx540\wrapdefault\faauto\ls2\rin0\lin540\itap0
If the department is discontinued, what will be the impact on the company\rquote s
overall net operating income?
\f1\insrsid2255519 \hich\af1\dbch\af0\loch\f1 v\tab}}\pard \ltrpar\ql \fi-
360\li540\ri0\nowidctlpar\tqr\tx547\wrapdefault\faauto\ls2\rin0\lin540\itap0
Which costs are irrelevant to this decision?

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Operating at
normal capacity, ABC Company employs 20 production workers in assembly department,
working 8 hours per day, 20 days per month at a wage rate of Rs. 9 per hour.
\par
\ltrch\fcs0 \insrsid2255519 Normal capacity \cell 3,800 units of production per
month\cell }\pard \ltrpar
\ql
\ltrpar\qj \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Supplies average\cell Rs. 0.23 per
direct labor hour\cell }\pard \ltrpar\ql
\trowd \irow1\irowband1\ltrrow\ts11\trqc\trgaph108\trleft-
\ltrch\fcs0 \insrsid2255519 Indirect labor cost
\par \cell 1/8 of direct labor cost and other charges are Rs. 0.18
\par Per direct labor hour \cell }\pard \ltrpar\ql
\ltrrow
\cltxlrtb\clftsWidth3\clwWidth6123\clshdrawnil \cellx8820\row }\pard \ltrpar\qj
\li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519
\par
\par The flexible budget at normal capacity activity level is as follows:
\par
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trrh315\trleft-
\cellx2683\clvertalb\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10
\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ab\af1
\ltrch\fcs0 \b\insrsid2255519 \~\cell }\pard \ltrpar\qc
\li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ab\af1
\ltrch\fcs0 \b\insrsid2255519 Rs.\cell
}\pard \ltrpar\ql
\ts11\trqc\trgaph108\trrh315\trleft-
}\trowd \irow1\irowband1\ltrrow\ts11\trqc\trgaph108\trrh300\trleft-
\ltrch\fcs0 \insrsid2255519 Direct material\cell }\pard \ltrpar\qr
}\pard \ltrpar\ql
\ltrch\fcs0 \insrsid2255519 Direct Labour\cell }\pard \ltrpar\qr
}\pard \ltrpar\ql
\ltrch\fcs0 \insrsid2255519 Fixed factory overhead\cell }\pard \ltrpar\qr
\insrsid2255519 670
\cell }\pard \ltrpar\ql
\ltrch\fcs0 \insrsid2255519 Supplies\cell }\pard \ltrpar\qr
\insrsid2255519 736\cell
}\pard \ltrpar\ql
\ltrch\fcs0 \insrsid2255519 Indirect Labor\cell }\pard \ltrpar\qr
}\pard \ltrpar\ql
\ltrch\fcs0 \insrsid2255519 Other charges\cell }\pard \ltrpar\qr
\insrsid2255519 576\cell
}\pard \ltrpar\ql
\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ab\af1
\ltrch\fcs0 \b\insrsid2255519 Total\cell }\pard \ltrpar\qr
\ltrch\fcs0 \b\insrsid2255519 39,142\cell
}\pard \ltrpar\ql
\ltrch\fcs0 \insrsid2255519 Cost per unit}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0
\b\insrsid2255519 \cell }\pard \ltrpar\qr
\li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 10.30}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0
\b\insrsid2255519 \cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0
\f0\fs20\insrsid2255519 \trowd \irow8\irowband8\lastrow
\ltrrow\ts11\trqc\trgaph108\trrh315\trleft-
\clvertalb\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\row }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\ul\insrsid2255519
\par Required:
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 You are required to prepare flexible
budget at 60% and 75% capacity levels.

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The following is
the Corporation's Income Statement for last month:}{\rtlch\fcs1 \af1 \ltrch\fcs0
\ul\insrsid2255519
\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10
\cellx2849\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519 Particulars\cell Rs.\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2255519 \trowd
\clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2957\clshdrawnil
}\pard \ltrpar\qj \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Sales\cell }\pard \ltrpar\qr
\insrsid2255519
4,000,000\cell }\pard \ltrpar\ql
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Less: variable expenses\cell }\pard
\af1 \ltrch\fcs0 \insrsid2255519 1,800,000\cell }\pard \ltrpar
\ql
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Contribution margin\cell }\pard
\af1 \ltrch\fcs0 \insrsid2255519 2,200,000\cell }\pard \ltrpar
\ql
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Less: fixed expenses\cell }\pard
\af1 \ltrch\fcs0 \insrsid2255519 720,000\cell }\pard \ltrpar
\ql
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Net income \cell }\pard \ltrpar\qr
\insrsid2255519 1480,000\cell }\pard \ltrpar
\ql
\ltrrow
\cltxlrtb\clftsWidth3\clwWidth1702\clshdrawnil \cellx4551\row }\pard \ltrpar\qj
\li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 \line The company has no beginning or
ending inventories. A total of 80,000 units were produced and sold last month.
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519 Required:}{\rtlch\fcs1
\f1\insrsid2255519 \hich\af1\dbch\af0\loch\f1 v\tab}}\pard \ltrpar\qj \fi-
360\li720\ri0\widctlpar\tx720\wrapdefault\faauto\ls2\rin0\lin720\itap0 {\rtlch\fcs1
What is the company's contribution margin ratio?
\f1\insrsid2255519 \hich\af1\dbch\af0\loch\f1 v\tab} What is the company's break-
even in units?
\f1\insrsid2255519 \hich\af1\dbch\af0\loch\f1 v\tab}How many units would the
company have to sell to attain a target profit of Rs. 820,000?}{\rtlch\fcs1 \af1
\li360\ri0\widctlpar\tx720\wrapdefault\faauto\rin0\lin360\itap0\pararsid3483647
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid3483647\charrsid3483647 Answer:}
{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519\charrsid3483647 }
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid3483647 Contribution }{\rtlch\fcs1
\ab\af1 \ltrch\fcs0 \b\insrsid3483647\charrsid7561142 Margin}{\rtlch\fcs1
\ab\af1 \ltrch\fcs0 \b\insrsid3483647 :}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0
\b\insrsid7561142 }{
\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid3483647
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid7561142 }{\rtlch\fcs1
\af1 \ltrch\fcs0 \insrsid7561142 Contribution margin in rupees= Rs 2,200,000
\par Sales in rupees = Rs 4,000,000}{\rtlch\fcs1
\af1 \ltrch\fcs0 \insrsid7561142\charrsid7561142
\af1 \ltrch\fcs0 \insrsid7561142 Contribution margin ratio = Contribution margin in
rupees/ sales in rupees}{\rtlch\fcs1 \af1 \ltrch\fcs0
\insrsid7561142\charrsid7561142
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2255519 }{\rtlch\fcs1 \af0 \ltrch\fcs0
\insrsid7561142 =
2,200,000/4,000,000}{\rtlch\fcs1
}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid7561142\charrsid7561142 = 0.55
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid7561142\charrsid7561142 Break
Even in Units: }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid7561142
\af0 \ltrch\fcs0 \insrsid8872595 Break even in units = Target Contribution
margin/contribution margin per unit
\par Target contribution margin = fixed costs = Rs 720,000
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15430544 }{\rtlch\fcs1 \af0
\ltrch\fcs0 \insrsid8872595 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15430544
ontribution }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8872595 M}{\rtlch\fcs1 \af0
\ltrch\fcs0
\insrsid15430544 argin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8872595 per unit = }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15430544 Contribution Margin/ units produced}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8872595 }{\rtlch\fcs1 \af0 \ltrch\fcs0
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid15430544\charrsid15430544
}{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid15430544\charrsid15430544 =
2,200,000/80,000}{\rtlch\fcs1 \af1 \ltrch\fcs0
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid15430544\charrsid15430544
= 27.5
Break even units = 720,000 / 27.5
\par = 26182}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0
\b\insrsid15430544
\par
\par Units need to sell to get profit of 820,000:
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid15430544 Target Contribution
margin = fixed cost + target profit
\par = 720,000+ 820,000
\par = 1540000
Sales in units to earn 820,000 profit}{\rtlch\fcs1 \af1 \ltrch\fcs0
\insrsid15430544 = target CM/ CM per unit
\par }\pard \ltrpar\ql
\li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13192319 {\rtlch\fcs1
= 1540000/27.
}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid15430544\charrsid14627666
= 56000

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c0
20d006c0e040000002e0118001c000000fb029cff0000
000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000
000000000040000002d01000004000000020101000500
00000fa0200000600000000000000040000002d010100
07000000fc020100000000000000040000002d0102000800000025030200040003005f0e03000800000
0fa0200000000000000000000040000002d0103000700
21000070000000000bc02000000000102022253797374656d000000000000fd99807c58bd1e0010f923
\b\insrsid2255519 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 The manufacturing
Company estimates its factory overhead to be as follows:
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trrh330\trleft-
\cellx4352\clvertalb\clbrdrt\brdrs\brdrw10
\cltxlrtb\clftsWidth3\clwWidth2391\clshdrawnil \cellx6743\pard \ltrpar\ql
\ltrch\fcs0 \b\insrsid2255519
Fixed expense per month\cell }\pard \ltrpar\qc
\ltrch\fcs0 \b\insrsid2255519 Rs.\cell }\pard \ltrpar\ql
\ltrch\fcs0 \b\insrsid2255519 Variable rate (Rs.) per direct labor hour\cell }\pard
\ltrpar\ql
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid2255519
\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trrh330\trleft-
\cltxlrtb\clftsWidth3\clwWidth2391\clshdrawnil \cellx6743\row \ltrrow}\trowd
\insrsid2255519
Indirect material\cell }\pard \ltrpar\qr
\insrsid2255519 2,000\cell }\pard \ltrpar\qc
\insrsid2255519 \~\cell }\pard \ltrpar\ql

\ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1
\af1 \ltrch\fcs0
\insrsid2255519 Indirect Labor\cell }\pard \ltrpar\qr
\insrsid2255519 900\cell 0.2\cell }\pard \ltrpar
\ql
\af1 \ltrch\fcs0
\insrsid2255519 maintenance\cell }\pard \ltrpar\qr
\ql
\af1 \ltrch\fcs0
\insrsid2255519 Heat and Light\cell }\pard \ltrpar\qr
\insrsid2255519 300\cell \~\cell }\pard \ltrpar
\ql
\cltxlrtb\clftsWidth3\clwWidth2391\clshdrawnil \cellx6743\row \ltrrow}\trowd
\insrsid2255519 Power\cell
}\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 200\cell 0.55\cell }\pard
\ltrpar\ql
{\rtlch\fcs1
\af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid2255519 \trowd
\irow5\irowband5\ltrrow\ts11\trqc\trgaph108\trrh314\trleft-
\clvertalb\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\cellx6743\row \ltrrow}\trowd \irow6\irowband6\ltrrow
\insrsid2255519 Insurance
\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 270\cell }\pard \ltrpar\qc
\insrsid2255519 \~
\cell }\pard \ltrpar\ql
\af1 \ltrch\fcs0
\insrsid2255519 Taxes\cell }\pard \ltrpar\qr
\insrsid2255519 600\cell \~\cell }\pard \ltrpar
\ql
\af1 \ltrch\fcs0
\insrsid2255519 Payroll Taxes\cell }\pard \ltrpar\qr
\ql
\af1 \ltrch\fcs0
\insrsid2255519 Depreciation \cell }\pard \ltrpar\qr
\insrsid2255519 1,350\cell \cell }\pard \ltrpar
\ql
\irow9\irowband9\lastrow \ltrrow
\cltxlrtb\clftsWidth3\clwWidth2391\clshdrawnil \cellx6743\row }\pard \ltrpar\ql
\li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af1
\ltrch\fcs0
\b\cf1\insrsid2255519
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid2255519 Assuming that the direct labor
hours for January, February and March are 2,640, 4,740 and 2,370 hours
respectively.
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519 Required:}{\rtlch\fcs1
\par Prepare factory overhead budget for the first quarter.
\par }\pard \ltrpar\qc
\ab\af1 \ltrch\fcs0 \b\insrsid13192319\charrsid13192319 FOH Budget for the period
January to March}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid13192319
\par
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts18\trgaph108\trleft-
\trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10
\
trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpad
dfb3\trpaddfr3\tblrsid13192319\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\
tblind0\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10
\clbrdrb
\pard\plain \ltrpar\qc
\li0\ri0\widctlpar\intbl\wrapdefault\faauto\rin0\lin0\pararsid13192319\yts18
\ltrch\fcs0
\b\insrsid13192319 Items\cell Rupees\cell }\pard\plain \ltrpar\ql
\li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \
rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0
\f1\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid13192319 \trowd
\irow0\irowband0\ltrrow\ts18\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10
\trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10
\trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10
\
\clbrdrb
\row \ltrrow}\pard\plain \ltrpar\qc
\f1\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af1
\ltrch\fcs0
\insrsid13192319 Indirect material}{\rtlch\fcs1 \af1 \ltrch\fcs0
\insrsid13192319\charrsid13192319 \cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid13192319 2000x3=}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid6837167 6000}{\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid13192319 }{\rtlch\fcs1 \af1 \ltrch\fcs0
\insrsid13192319\charrsid13192319 \cell }\pard\plain \ltrpar
\ql
\trowd \irow1\irowband1\ltrrow\ts18\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10
\
\clbrdrb
\ltrch\fcs0
\insrsid13192319\charrsid13192319 Indirect labour\cell }\pard \ltrpar\ql
900x0.2x2640+900x0.2x4740+900x0.2x2370 = 1755000}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid13192319\charrsid13192319
\cell }\pard\plain \ltrpar\ql
\ltrch\fcs0 \b\insrsid13192319 \trowd
\trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10
\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpa
ddfb3\trpaddfr3\tblrsid13192319\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol
\tblind0\tblindtype3
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx8748\row
\ltrrow}\pard\plain \ltrpar\qc
\ltrch\fcs0 \insrsid13192319\charrsid13192319 Maintenance\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid2050102 1200x0.3x2640+1200x0.3x4740+1200x0.3x2370 = 35100000}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid13192319\charrsid13192319
\cell }\pard\plain \ltrpar
\ql
\
\clbrdrb
\ltrch\fcs0
\insrsid13192319\charrsid13192319 Heat and light\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid6837167 300x3 =900}{\rtlch\fcs1 \af1
\ltrch\fcs0
\insrsid13192319\charrsid6837167 \cell }\pard\plain \ltrpar\ql
\
\clbrdrb
\ltrch\fcs0
\insrsid13192319\charrsid13192319 Power\cell }\pard \ltrpar\ql
200x0.55x2640+200x0.55x4740+200x0.55x2370 = 1072500}{\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid13192319\charrsid6837167 \cell }\pard\plain \ltrpar\ql
\ltrch\fcs0 \b\insrsid13192319 \trowd
\trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10
\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpa
ddfb3\trpaddfr3\tblrsid13192319\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol
\tblind0\tblindtype3
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx8748\row
\ltrrow}\pard\plain \ltrpar\qc
\ltrch\fcs0 \insrsid13192319\charrsid13192319 Insurance\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1
\ltrch\fcs0 \insrsid6837167 270x3 = 810}{\rtlch\fcs1 \af1 \ltrch\fcs0
rtlch\fcs1 \af1\afs24\alang1025
\ltrch\fcs0 \f1\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1
\ab\af1 \ltrch\fcs0 \b\insrsid13192319 \trowd
\trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10
\
\clbrdrb
\ltrch\fcs0
\insrsid13192319\charrsid13192319 Taxes\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid6837167 600x3 = 1800}{\rtlch\fcs1 \af1
\ltrch\fcs0
\
\clbrdrb
\ltrch\fcs0
\insrsid13192319\charrsid13192319 Payroll taxes\cell }{\rtlch\fcs1 \ab\af1
\ltrch\fcs0 \b\insrsid2050102 0}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid13192319
\cell }\pard\plain \ltrpar
\ql
\
\clbrdrb
\ltrch\fcs0
\insrsid13192319\charrsid13192319 Depreciation\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid6837167 1350x3 = 4050}{\rtlch\fcs1 \af1
\ltrch\fcs0
\
\clbrdrb
\ltrch\fcs0
\b\insrsid13192319 Total\cell }\pard \ltrpar\ql
\li0\ri0\widctlpar\intbl\tx540\wrapdefault\faauto\rin0\lin0\pararsid2255519\yts18
{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519 \tab 3794106}{\rtlch\fcs1
\ab\af1 \ltrch\fcs0 \b\insrsid13192319 \cell
}\pard\plain \ltrpar\ql
\ltrch\fcs0
\b\insrsid13192319 \trowd \irow10\irowband10\lastrow \ltrrow\ts18\trgaph108\trleft-
\
\clbrdrb
\row }\pard \ltrpar\ql
\ab\af1 \ltrch\fcs0 \b\insrsid13192319\charrsid13192319
\par }}

MGT402Spring 2009 FinalTerm OPKST Cost Management Accounting MGT4022

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MGT402Spring 2009 FinalTerm OPKST Cost Management Accounting MGT4022

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{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff1\deff0\stshfdbch0\stshfloch0\stshfhi

\par \u9658\'3f Beverages

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0

\par \u9658\'3f 20%

\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\insrsid2255519

\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0

\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0

\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0

\insrsid2255519 \~\cell }\pard \ltrpar\ql

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