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Roll No.
Total No. of Questions
-7
Maximum Marks -
TimeAllowed-3Hours
15
lfi)
DAL
Answers to questions are to be given only in English except in the case of candidates
who have opted for Hindi Medium. If a candidate who has not opted for Hindi Medium,
his/her answers in Hindi
ln case, any candidate answers extra question(s)/sub-question(s) over and above the
required number, then only the requisite number of questions frst answered in the
answer book shall be valued and subsequent extra questions answered shall be ignored.
& clearly
state them.
Marks
1. t&
10,000 units
Quantity
(
60
Direct
materials
( 6)
16
T2
30
3,00,000
2,80,000
20,000
Total budgetedprofit
DAt
P.T.O.
DAL
Marks
in which
8. The hourly rate for
You
(i)
(ii)
Prinr qualiry
On time delivery
(iii)
Present Expected
85Vo
97Vo
and unsold
{40
t40
Fixed cost
50,000
50,000
6,000
1,000
On-time delivery
f
il
J
$
i
ta
DAL
I
,s
E
$
B
4
?..
*,
:t
{,
*r
DAL
Marks
increase
will
result
in
revenue increase
of
in on time performance
t
,'7
'
(i)
Purchase and maintain its own fleet of cars. The average cost
a car is
(ii)
of
{ 1,00,000.
expenses
Petrol
t 0.60 per km
Tyres
t 0.12 per km
Insurance
Taxes
Work out the relevant costs of three proposals and rank them.
DAL
P.T.O.
DAL
g
Marla
Destinations
Factories
Supply
25
50
20
25
100
30
40
35
10
250
20
10
25
35
200
50
5s0
Answer the following question with reasons taking ug ffi zero while
calculating ui & uj
(i)
(ii)
If
2. (a) A company produces and sells a single product. The cost data per unit t
J for the year Z0L7 is predicted as below
:
( Per unit
Direct material
35
Direct labour
25
Variable overheads
15
Selling price
90
The company has forecasl thut demand for the product during the year
2017 will be 28,000 units. However to satisfy this level of demand,
production quantify wili br'increased
DAL
(s)
DAL
Marks
ZyVo
t 5 per unit.
,,J
10 Vo
T ryo"
in storage.
" {ff$*
i?,ooo1
ro'/ Y b("n's oo
1.
will cost
2.
f'\
xv"
';p5
\X, ^F
^v\/
(i)
^Y
,(.
.r(
tt'
would incur
rf''
v-\
^\a
\_v
(ii)
DAL
P.T.O.
DAL
(d)
\/'
A company manufactures
a product
Marks
by
Department
Department B
Rate
Deptt. A per
of direct
material
overheads 0.g0
Fixed overheads
2.20
Variable
labour hour
2.00
3.00
(i)
(ii)
ZSVo
Y to ensure conffibution
of investment made.
DAL
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DAL
3.
Marks
( in '000
Particulars
Sales Revenue
6,000
1,050
1,680
Fixed costs
480
270
855
Operating profit
if
1,665
present price of
( 50 per unit.
Division
outside at
Y by t
1.5
per hour.
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P.T.O.
DAL
Furttrer the Division
Marks
cost
cost
t 7,20,000.
Advise
(i)
at T 25 per unit
(ii)
( 20 per unit
i,,
Division X at ( 25 perunit
flr
Ii
t:
Product
Product N
80,000
10,000
30,000
year
1,50,000
20,000
50,000
DAL
DAL
Marhs
the
Pa
Price per unit
(()
20
Required
(i)
(ii)
4.
Production
10,000 units
kg.)
Direct Labour (19,500 hrs.)
Variable Overheads
Direct Materials (1,05,000
( 5,20,000
( 3,08,000
< 4,10,000
Cost variances
- Price
Direct materials - Usages
Direct labour - Rate
Direct labour - Efficiency
Direct materials
Variable
overheads
( 5,000 (F)
( 25,000 (A)
( 15,500 (A)
( 7,500 (F)
( 10,000 (A)
The Cost Accountant finds that the original standard cost data for the
product is missing from the cost deparfinent files. The variance
analysis for December,2015 is held up for want of this data.
DAt
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P.T.O.
DAL
You are required to calculate
(i)
(ii)
(iii)
Marks
(v)
(b)
(i)
(ii)
24
the
will
as per
original schedule.
completion.
(iv) Activity
(i)
of the start of
(ii)
DAL
IVIarks
The product will have a life cycle of 5,000 units. It is esrimated that
market can absorb
frst
4,500 units at
Direct Labour
Other variable
6 per hour
The
labour rate and both of these costs will not change throughout the
product's life cycle.
The first batch of 100 units will take 1,000 labour hours to produce.
There
units have been produced. Batches after this level will each take the
same amount of time as the 25|fr batch. The batch size
will always be
100 units.
Calculate :-
(i)
(ii)
The cumulative average time per batch for the first 25 batches.
The time taken for the
25ld batch
if
359.40 hours.
(iii)
The average selling price of the final 500 units that will allow the
company to eurn a total profit of
( 80,000
342.5I
.;
= 369.57
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P.T.O.
(r2)
DAL
O) XY Ltd. is manufacturing
Marks
marketing t
through 200 depots all over the country. The company is considering
closing down the depots and resorting to dealership anangements. The
( in lakhs
Annual
turnover
Average
80.00
inventory
16.00
annum
2.8E
16%o
prevailing in the market for rvorking capital finance. The other fixed
will assure
minimum sales for each area. This would result in increasing the
capacity utilization from
SAVo
will have
to be absorbed in the company. The dealer will deposit < 3.20 crores
with company on which interest at l2vop.a. will be paid.
DAL
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the
13)
DAL
6.
tO
*/
Marks
following t
No. of
month
2,40,000
workers
80
t 60 Lacs
Sales value
Contribution
Wage rate
< 24 Lacs
( 5 per unit
1.
2.
3.
4.
Required
Calculate amount
new
SyKmanufacturer
X and Y. Each of
for each unit and the profit per unit are given inttre following table :
Product X
(hourdunit)
Product Y
(hours/unit)
Available capacity
per day (houns)
I
Process II
Process III
t2
12
840
300
480
Process
DAL
P.T.O.
14)
DAL
7
Marks
14/ .lns*".
problem with
(D
minimization objective
assignmenr
the
(ii)
Why
A,
A*
in a 4*4
optimal
Why
Score
Card:
Lt2'
(i)
(ii)
(iii)
Price
(iv)
Cost leadership
2'
/l
42(
,l
r)l
t,
I
(v)
Sales penetration
(vi)
Profitabiliry
(vii)
Sales
(viii) Quality
(c)
How would you use the Monte Carlo simulation method in inventory
control
/
)
DAL
Indicate
cost pools
Martrs
activity
@f
v'
Accounting costs
this
DAL