VARIANCE ANALYSIS (question paper problems)

2. Qty of material purchases 3,000 units

Value of materials purchased Rs.9,000;
Std quantity of material for one ton of finished product 25 units
Std rate of material Rs.2per unit
Closing stock of materials is 500 units
Finished production is 80 tons
Calculate material variances

3. Std quantity 5000 units
Std price 10 per unit
Actual qty 5200 units
Actual price 11 per unit
Calculate MCV.MPV,MUV
4. Std qty 2500 units 5. Std data: for 1 kg of output
Actual qty 2600 units Qty: 3kgs
Std price 5 per unit Price: 2.50 per kg
Actual price 5.50 per unit Actual:
Calculate MCV.MPV,MUV Production: 1000 kg
Qty 3,500 kgs
Price 3 per kg
Calculate MCV.MPV,MUV

MARGINAL COSTING (question paper problems)

1. Sales: 5,00,000 2. Fixed cost 36,000 3. Production 5,00,000 units

Variable exps: 2,75,000 Variable cost 60,000 Variable cost 20 per unit
Net profit: 1,08,000 Find: Sales 1,20,000 Fixed cost 20,00,000
P/V Sales 40,000 units. Find Selling price yields 25%
BEP CONTRIBUTION profit on cost. Find
MARGIN OF SAFETY BEP P/V
Profit When Sales 8,00,000 MARGIN OF SAFETY BEP
PROFIT BEP UNITS
Sales when profit 48,000

4. Selling price 100 per unit
Variable cost 50 per unit
Fixed cost 1,00,000. Find
P/V
BEP
MOS When profit is 50,000.
If selling price is 90 per unit
what is the BEP?
5. Selling price 700 per unit
Variable cost 400 per unit
Fixed cost 33,00,000. Find
BEP
P/V
Sale price if BEP 15,000
UNITS
Sale price if BEP 10,000 units