TEACHER - MR. R. K. MATHUR 09830489610, Prudyet { 08777249775 ad yk Cc ash ty ee snd business. i Be KD Fiexidle ude = ~2 ee "9 as opiates Oe tt ne es A Ne budget Toma An “aoualyted inks Huee Cafagrria Bn ed Gpets i) ankle 2h ht © 2018 Mathur Sir Classes | Copyin ep ibution of thi:TEACHER - MR. R. K. MATHUR 09830489610 / 08777249775 Problem. 27 re budg: The following led expenses for production of 10,000 units of a product Rs.(p Direct material 60 r unit Direct labour Variable overhead Fixed overhead Rs.1,50,000) Variable expenses (direct) 5 Selling expenses (10% fixed) 15 Administration expenses (Rs.50,000 rigid for all levels of production) 5 Distribution expenses (20% fixed) 5 Total cost of sale per unit 160 Prepare a budget for production of 6,000, 7,000 and 8,000 units showing distinetly marginal cost and total cost. Copyright © 2018 Mathur Sir Classes | Copying or Redistribution of this material is illegalTEACHER - MR. R. K. MATHUR 09830489610 / 0877724: ye Pei ble tS Sanable Pe ete cy ined export aan ten eee Eade ep (em = pare aay = Aloe Re akencok SXRISE PICT, = aera con (4046) [Tees 7) 285 Pex um \ : jestle) Sehlin oxp = 15- USMIR™? s)= 3.5 (srde) Cae B Mathur Sir Classes | Copyin or Redistribution of thi [ses [lisse erial is illegalTEACHER - MR. R. K. MATHUR 09830489610 / 08777249775 Problem. 28 The cost per unit of article A is Rs.15 at a capacity level of 5,000 units, The details are en under X below. For a variation up to 25 in capacity above or below this level, the individual expenses vary as indicated under Y below x y Materials cost Rs.35,000 100% Varying Labour cost Rs.15,000 1008 Varying Power Rs. 2,000 80% Varying Repairs and maintenance Rs. 3,000 7 Varying Stores Rs. 1,000 100% Varyin; Inspection Rs. 600 20 Varying Depreciation Rs.10,000 100% Fixed Administration overhead Rs, 5,400 20% Varying Selling overhead Rs. 3,000 50% Varying 25,000 Calculate the cost per unit of the product, showing individual expenses at production 4,000 units and 6,000. units. 2018 Mathur Sir Classes | Copying or Redistribution of this material is illegalTE ACH ERs MK BS MEAT H UR 09830489610 / 08 Flexible Aude Pe apntnetoes Sacto ek Oc Labew Bes eer SHY es yy e“) Dey rent w® 2 (oo Bike : Sh freten ane Ss : ize Shi (Soe Tess Neu ken 0 as DIM ae 87) > Ise Be era 7 {as Trak tort (OBC)TEACHER - MR. R. K. MATHUR 09830489610 / 08777249775 Problem. 34 A factory is currently running at 50% capacity and produces 5,000 units at a cost of Rs.90 per uni as per details below : Rs. Material 50 Labour 15, Factory overheads 15 (Rs.6 fixed) Administrative overheads 10 (Rs.5 fixed) The current selling price is Rs.100 per unit. At 60% working, material cost per unit increase by 2% and selling price per unit falls by 2%. Estimate profits of the factory at 60% working, (C.U., By Redistribut ‘om. (Hons.)] aterial is illegal Copy 2018 Mathur Sir Classes | CopyirTEACHER - MR. R. K. MATHUR 09830489610 / 08777249775 @ 6 fev unit Ss feu LAr etc) Ht Bek CE Sab pe bar taper — ~ : wetaxaye!) = SI = jor (eae) > SesTEACHER - MR. R. K. MATHUR 09830489610 / 08: Q.17. The information relating to the budget prepared for two levels of capacity utilization is given below : Capacity 60% Output (units) 36,000 Direct Materials 3,60,000 Direct Wages 2,16,000 Production Overhead 5,40,000 Administrative Overhead 1,80,000 Selling Overhead 1,44,000 Prepare a flexible budget for 70%, 80% and 90% capacity utilisation showing clearly the unit fixed cost unit variable, variable cost and total cost. Copyright © 2018 Mathur Sir Classes | Cc or Redistribution of thi: 100% 60,000 6,00,000 3,60,000 7,56,000 1,80,000 1,92,000 aterial is illegalTEACHER - MR. R. K. MATHUR 09830489610 / 08777249775 wering Tene frsduc inn avesherd = Selbeny ovesbeet Copyright © 2018 Mathur Sir Classes Con 1 Redistribution of this mate: al is ilTEACHER - MR. R. K. MATHUR 09830489610 / 0877: mab exp a mrabaalyeta (ot lo vcnes plancarcont pales! ww) sate susces Tuysee —_1SEESS (> Erress ase Ss a. Eintd £=F le Hpoove sees Biden: tes bed : Saronic) + — fedasbon & Selly evesbend increanrd Pee cccas se vane) —uteve Rea. tv Reduce & Setlany eveshicd'- “antsy? Fay Ue 7 neveane wh Coton by (aseen SX Chewy bee inet = Breducke wverbees = Rite Selly avexhed ~TEACHER - MR. R. K. MATHUR 09830489610 / 0877724: Cah Budget on bx pected Cab ; A Car toudyee Abont oe BRE anton ted ened fenced oh neve h flows in He duviy 2 the month ob h toadgee be : ca gee [ana [Po cone line | Hen DUPE (ay [SSE Sa poabr Pac wooge) SIVEP (a Canwrerta-s [= OF Copyright © 2018 Mathur Sir Classes | Copyin ceabis & RaymentTEACHER - MR. R. K. MATHUR 09830489610 / 08727249775 t Jen /cusrmen pebtors ; x: Collection fom PET — ae he sates ave few wl g Sal Bb) be cpaininy Customs 8 ate is Se ee ere iy a math on a0 pebles 1 Rre hymen a etkm Jam DebwlarnM) ee ail eh po ove ) (Hy Contech for 34 CBZ amet) | | Copyrishe ©9018 Miathir Sir Classes | Copying or Redistribution of thiTEACHER - MR. R. K. MATHUR 09830489610 / 0877724: Q.10. (a) From the following particulars prepare a Purchase Budget for the year 2001 when the estimated price per kg. of material is: A- Re 1, B- Rs, 2 and C Rs. 3. Materi: Estimated Consumption of materials (in kg) A 2,00,000 B 3,00,000 Cc 4,00,000 Estimated stock (in kg) On 1.1.2001 on 31.12.2001 A 20,000 5,000 40,000 30,000 50,000 40,004 2018 Mathur Sir Classes | Cc Redistribu ion of this material is illegalTEACHER - MR. R. K. MATHUR 09830489610 / 0877724: Purchase Bude ee, Producten: Sales + Closing Finished goad peng eduction mali + Clasiny uvchane © Pep mnetey ktock tore — Ope) agscen S yee Copyright © 2018 Mathur Sir Class: ‘Copying or Redistribution of this materiaTEACHER - MR. R. K. MATHUR 09830489610 / . prepare a Cash-Budget f (2013) From the following informatio months ending on June 2012: Month Sales(Rs.) Purchases(Rs.) _ Wages(Rs.) Miscellaneous (Rs.) February 1,20,000 84,000 10,000 000 March 1,30,000 1,00,000 12,000 8,000 April 80,000 1,04,000 8,000 6,000 May 1,16,000 1,06,000 10,000 12,000 June 000 80,000 8,000 6,000 Additional information (i) Sales 20% realised in the month of sales, balance realised equally in two subsequent months. (ii) Purchases: There are paid in the month next the month of supply (iii) Wages: 75% paid in the month and 25% paid in the next month. (iy) Miscellaneous Expenses: Paid a month in arre: (v) Cash in hand of Ist April 2012 ~ Rs.5,000, Copyright © 2018 Mathur Sir Classes | Copying or Redistribution of this material is ille: alfF t*é“‘(ié‘« EAC MIR. RK. MATHUR 098304896 10 / 0877724 (Er Copyright © 2018 Mathur Sir Classes | Copying or Redistribution of this material is illTEACHER - MR. B. fi, MAJAAUR 09830489610 / 08777249 Ce phe pevied (13 April he Beh June Osh Mudgee e cath agp ee Cath in hand 5 poo = ae eer gh sales 20%) lees oe Collec her for Deb Nw [ | | ypove Ue?TEACHER - MR. R. ky, MAJA UR 09830489610 / 08777249 Sane a peacese) 182. Apriiire De. une Cosma Uj a — mS Cath in hand | 5 poo eae i Meee 207) ayeo 744 C ath Sales (2° | Collec Ker form Deb | net lous ET suphin U) Jive tow yt dose Peaa wna e*P LeiA BH «5. 4 mat r= ove > DP" Y < de Bees BF) e.g) OT a Bap) <0 Sve past te ey 7 S30 ee ase Das MY a Di muh Cg 58 ‘opyright © 2018 Mathur Sir Classes | Copying or Redistribution of this materiaER- MR. R. K. MATHUR 09830489610 / 08777249775 pee orem weet ec tomenenens) ae Mathur Sir Classes | Copying or Redistribution of this material is illegal— EACHER - MR. R. K. MATHUR 09830489610 / 0877724 C ath Pudge