D C F 3 D

0D BC E47 76F 85AAC3 B7C CBDD2D FF 0A5

8 B 0
DB BCE E476 6F8 5AC C3B 7C BD 2DF FF0 A54 4FF
4 5 7 B 2 A F A
BC CE4 76F F85AAC3 3B7 CB D2DDFF F0A 54F FA 210
7 8 C D 0 5 F 2 D
CE E476 6F8 5AC C3B B7C BD 2DF FF0 A54 4FF A21 10D BC
5 B 2 A A B E
E4 476F F85AAC3 3B7 7CB D2DDFF F0A 54F FFA 210 0DB CE 476
7 C D 5 2 D C 4 F
47 6F8 85A C3B B7C BD 2D FF0 0A5 4FF FA2 10D BC E47 76F 85A
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C

62372
6F 85A C3 B7 CBD 2D FF 0A5 4F FA2 10 DB CE4 76F 85 AC 3B7
C 0 F D C A 3
F8 85AC C3B B7C BD 2DF FF0 A54 4FF A21 10D BC E47 76F 85A C3 B7C CBD
5A 3 7C BD 2D F A5 FF A2 0D BC E4 6F 85A C3 B7 B 2D
85 C B7 B 2 FF 0A 4F A 10 B E 76 85 C B CB D2 F
A 3B C D D 0 5 F 2 D C 4 F A 3 7 D D F

(i)

(v)
(ii)
AC C3B 7C BD 2DF FF0 A54 4FF A21 10D BC E47 76F8 85A C3B B7C CBD 2D FF0 0A5

Labour
(iv)
(iii)
May
June
April

Material
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF

March
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2

Month
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

February
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47

June.
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85

Factory Overheads
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF

Wages ¼ month
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2

1,80,000
1,70,000
1,60,000
1,50,000
1,40,000
Rs.
Sales

BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

(b) Creditors – Materials 2 months

(d) Other relevant information are:

Overheads ½ month
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB

Rs.30
Rs.100
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
(3) Round off upto two decimal points.
(3) Use of simple calculator is allowed.

54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C

The unit cost of Rs.180 is made up as follows:

Page 1 of 4
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
Time: 2 Hours

Administrative Overheads Rs.20 (50% Fixed)

Rs.30 (40% Fixed)
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
Materials

1,04,000
1,00,000
92,000
90,000
96,000
Rs.
(2) Support your answer with required working notes.

3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF

7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2

OR
next month and the balance in the following month.
N. B.: (1) All questions are compulsory carrying equal marks.

BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85

0A54FFA210DBCE476F85AC3B7CBD2DFF
Income tax (advance) to be paid in June is Rs.20,000.
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C
(c) Cash and Bank balance on 1st April is expected to be Rs.60,000.
Wages

40,000
36,000
32,000
30,000
30,000
Rs.

covered in the city is 65 Kms. The other information is given below:

CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD

Also find out Break Even Point at the above stated capacity utilisation.
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A Advance to be received for sale of vehicles Rs.90,000 in June.
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
Paper / Subject Code: 71803 / Cost & Management Accounting

monthly instalments of Rs.12,000 are payable from April onwards.

BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB

capacity working the product costs Rs.180 per unit and is sold at Rs.200 per unit.
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC
Overheads

23,000
22,000
20,000
19,000
17,000
Rs.

FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 4
1. Prepare a Cash Budget for the three months ending 30th June from the following information.

DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F

[15 Marks]
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F

[15 Marks]
[15 Marks]

for 10 days in a month. The distance from Delhi to Jaipur is 270 Kms. The bus completes the

the same day. For 4 days of its operation in a month it runs in the local city. Daily distance
by 2%. At 80%, Raw Material cost increases by 5% and selling price falls by 5%. At 50%
Dividends from investnents amounting to Rs.10,000 are expected to be received in

Budget and estimates the Profits of the Company when it works at 60% and 80% capacity and

2. Mahi Transport Company operates a Luxury bus, which runs between Delhi to Jaipur and back
Plant and Machinery will be installed in February at a cost of Rs.9,60,000. The
(a) Credit terms are- Sales/Debtors -10% sales are on cash, 50% of the credit sales are collected

1. A factory is currently working at 50% capacity and produces 10,000 units. Prepare a Flexible

10 days in a month. The distance from Delhi to Agra is 180 Kms. This trip is also completed on
advise the Company.At 60% working, Raw Material Cost increases by 2% and selling price falls
Total Marks: 60

trip from Delhi to Jaipur and comes back on the same day. The bus goes on a Delhi-Agra trip for
Dividend @ 5% on preference share capital of Rs.12,00,000 will be paid on 1st June.

85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 8
AC 3B C D DF 0 54 F 21 D C 47 F8
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C
2D FF 0A5 4F A2 10D BC E4 76F 85 C3
FF 0A 4F FA 10 B E4 76 85 AC
0A 54F FA 210 DB CE 76 F8 AC 3B
5 F 2 D C 4 F 5 3
 D C F 3 D
0D BC E47 76F 85AAC3 B7C CBDD2D FF 0A5
8 B 0
DB BCE E476 6F8 5AC C3B 7C BD 2DF FF0 A54 4FF
4 5 7 B 2 A F A
BC CE4 76F F85AAC3 3B7 CB D2DDFF F0A 54F FA 210
7 8 C D 0 5 F 2 D
CE E476 6F8 5AC C3B B7C BD 2DF FF0 A54 4FF A21 10D BC
5 B 2 A A B E
E4 476F F85AAC3 3B7 7CB D2DDFF F0A 54F FFA 210 0DB CE 476
7 C D 5 2 D C 4 F

2.
47 6F8 85A C3B B7C BD 2D FF0 0A5 4FF FA2 10D BC E47 76F 85A
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C

62372
6F 85A C3 B7 CBD 2D FF 0A5 4F FA2 10 DB CE4 76F 85 AC 3B7
C 0 F D C A 3
F8 85AC C3B B7C BD 2DF FF0 A54 4FF A21 10D BC E47 76F 85A C3 B7C CBD

(i)
5A 3 7C BD 2D F A5 FF A2 0D BC E4 6F 85A C3 B7 B 2D

(ii)

(iv)
85 C B7 B 2 FF 0A 4F A 10 B E 76 85 C B CB D2 F
A 3B C D D 0 5 F 2 D C 4 F A 3 7 D D F

follows:
AC C3B 7C BD 2DF FF0 A54 4FF A21 10D BC E47 76F8 85A C3B B7C CBD 2D FF0 0A5

Diesel
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2

Insurance
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

Token Tax

Permit Fee

Labour Cost
Cost of Bus
Particulars

2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB

Material Cost
Depreciation

Lubricant Oil
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE

on its revenue.
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47

Calculate the following:

Salary of Driver

54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F

P/V Ratio
Normal Capacity
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
Salary of Conductor

10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B

DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C

1. Material Cost variance

4. Material Mix Variance

2. Material Price Variance

5. Material Yield Variance

CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD

3. Material Usage variance

Overhead (50% variable)

47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D

Repairs and Maintenance

Distance covered per litre
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A

Contribution per unit

You are required to compute:
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF

(iii) Break Even Sales in Rs.

7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
Salary of Part Time Accountant

Break Even Sales in Units

BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

240 units
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB

2460 units
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE

Rs.50 and profit earned is Rs.10 per unit.

The analysis of cost of 20,000 units is
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85

Rs.3,00,000

Rs.4,00,000
Rs.1,00,000
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C

Page 2 of 4
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
OR
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10
Material X 60 units @ Rs. 15 per unit =
Material Y 80 units @ Rs. 20 per unit =
Material Z 100 units @ Rs. 25 per unit =

Material Y 950 units @ Rs. 18 per unit =

2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
The standard mix to produce one unit of product is as follows.
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85

0A54FFA210DBCE476F85AC3B7CBD2DFF
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
5,000
Rs.2500
Rs.1600
Rs. 900

6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A

Material Z 870 units @ Rs. 27.50 per unit = Rs.23,925

Rs.17,100
Material X 640 units @ Rs. 17.50 per unit = Rs. 11,200

52,225
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
Paper / Subject Code: 71803 / Cost & Management Accounting

BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E
to Agra. It is always full when it runs within the city. Passenger tax is 25% of the fare.
15% per annum
Amount (Rs.)

13,050 per quarter

8,100 per quarter
10,800 per quarter

50 persons
300 per 100 kms
8,000 per month
49 per litre
4,500 per month
8,000 per month
9,000 per month

5 Kms
15,00,000

A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 4
During the month of April, 10 units were actually produced and actual consumption was as

DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F

[15 Marks]
[15 Marks]

6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F

3. A company annually manufactures and sells 20,000 units of a product, the selling price of which is
Calculate the rate the company should charge a passenger when it wants to earn a profit of 33⅓%
The bus is generally occupied 90% of the capacity when it goes to Jaipur and 80% when it goes

85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 8
AC 3B C D DF 0 54 F 21 D C 47 F8
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C
2D FF 0A5 4F A2 10D BC E4 76F 85 C3
FF 0A 4F FA 10 B E4 76 85 AC
0A 54F FA 210 DB CE 76 F8 AC 3B
5 F 2 D C 4 F 5 3
 D C F 3 D
0D BC E47 76F 85AAC3 B7C CBDD2D FF 0A5
8 B 0
DB BCE E476 6F8 5AC C3B 7C BD 2DF FF0 A54 4FF
4 5 7 B 2 A F A
BC CE4 76F F85AAC3 3B7 CB D2DDFF F0A 54F FA 210
7 8 C D 0 5 F 2 D
CE E476 6F8 5AC C3B B7C BD 2DF FF0 A54 4FF A21 10D BC
5 B 2 A A B E
E4 476F F85AAC3 3B7 7CB D2DDFF F0A 54F FFA 210 0DB CE 476
7 C D 5 2 D C 4 F
47 6F8 85A C3B B7C BD 2D FF0 0A5 4FF FA2 10D BC E47 76F 85A
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C

4.

62372
6F 85A C3 B7 CBD 2D FF 0A5 4F FA2 10 DB CE4 76F 85 AC 3B7
C 0 F D C A 3
F8 85AC C3B B7C BD 2DF FF0 A54 4FF A21 10D BC E47 76F 85A C3 B7C CBD (v)
5A 3 7C BD 2D F A5 FF A2 0D BC E4 6F 85A C3 B7 B 2D (vi)
85 C B7 B 2 FF 0A 4F A 10 B E 76 85 C B CB D2 F
(vii)
A 3B C D D 0 5 F 2 D C 4 F A 3 7 D D F

Fixed
Fixed
AC C3B 7C BD 2DF FF0 A54 4FF A21 10D BC E47 76F8 85A C3B B7C CBD 2D FF0 0A5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF

Variable
Variable
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10
Particulars
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB

Cost of Sales
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE

(a) Totally
Direct Wages

(b) Per unit

0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85 Direct Material
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC

Factory Overheads:

(c) Both of these

10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B

(a) Ideal Standard

DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD

(c) Current Standard

(d) Normal Standard
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D

(d) None of the above

(b) Expected Standard

(c) Dividend payments

6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A

(b) Depreciation Charges

(c) Estimate of inventory

AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5

(a) Estimate of future sales

3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10 Administrative Expenses (Fixed)

4. Sales budget shows_________

1. Fixed Costs are fixed________
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB

(a) Capital repayments on loans

Selling and Distribution Expenses:

(b) Estimate of future production

FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47

(d) Proceeds of sale of fixed assets

54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F
Profit when sales is 18,000 units

no.s without altering the order/sequence:

FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85
3. The Cost Sheet of a product is as follows:

A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C

Page 3 of 4
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
Sales required to earn a profit of Rs.4,00,000

OR

3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF

7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10
Margin of safety when actual sales is Rs.7,00,000

2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB

FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85

0A54FFA210DBCE476F85AC3B7CBD2DFF
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
Paper / Subject Code: 71803 / Cost & Management Accounting

are required to advise the manufacturer whether the order should be accepted?

3. Which one of the following items would not be included in a cash budget?
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E
Rs. Per unit

21
1
0.50
1.5
2
1
5
10

10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 4
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F
[08 Marks]
[15 Marks]

6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F
2. The Standard which can be attained under the most favourable conditions possible_______
(A)Rewrite the entire sentence selecting the most appropriate alternative with the given serial
whereas the capacity of the firm is 60,000 units. A foreign customer is desirous of buying 10,000
The selling price per unit is Rs.25. The above cost information is for an output of 50,000 units,

units at a price of Rs.19 per unit. The extra cost of exporting the product is Rs.0.50 per unit. You

85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 8
AC 3B C D DF 0 54 F 21 D C 47 F8
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C
2D FF 0A5 4F A2 10D BC E4 76F 85 C3
FF 0A 4F FA 10 B E4 76 85 AC
0A 54F FA 210 DB CE 76 F8 AC 3B
5 F 2 D C 4 F 5 3
 D C F 3 D
0D BC E47 76F 85AAC3 B7C CBDD2D FF 0A5
8 B 0
DB BCE E476 6F8 5AC C3B 7C BD 2DF FF0 A54 4FF
4 5 7 B 2 A F A
BC CE4 76F F85AAC3 3B7 CB D2DDFF F0A 54F FA 210
7 8 C D 0 5 F 2 D
CE E476 6F8 5AC C3B B7C BD 2DF FF0 A54 4FF A21 10D BC
5 B 2 A A B E
E4 476F F85AAC3 3B7 7CB D2DDFF F0A 54F FFA 210 0DB CE 476
7 C D 5 2 D C 4 F
47 6F8 85A C3B B7C BD 2D FF0 0A5 4FF FA2 10D BC E47 76F 85A
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C

62372
6F 85A C3 B7 CBD 2D FF 0A5 4F FA2 10 DB CE4 76F 85 AC 3B7
C 0 F D C A 3
F8 85AC C3B B7C BD 2DF FF0 A54 4FF A21 10D BC E47 76F 85A C3 B7C CBD
5A 3 7C BD 2D F A5 FF A2 0D BC E4 6F 85A C3 B7 B 2D
85 C B7 B 2 FF 0A 4F A 10 B E 76 85 C B CB D2 F
A 3B C D D 0 5 F 2 D C 4 F A 3 7 D D F
AC C3B 7C BD 2DF FF0 A54 4FF A21 10D BC E47 76F8 85A C3B B7C CBD 2D FF0 0A5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

7. Profit

3. Sales Budget
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE
(c) Per bed
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
(a) Per table

2.Key Factor
(b) Per room

(a) Increases

2. Labour Variance
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F

(c) Decreases
(c) Fixed cost
(d) Per visitor

(a) Fixed cost

1.Contribution
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85

appropriate basis:

3. Fixed Budget
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC

(b) Variable cost

(a) Semi variable

(d) None of these

(d) None of these
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B

4.Flexible Budget
5.Goods transport
(d) Marginal cost

A
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C

(b) Semi fixed cost

CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD

(b) Remains constant

(c) Maintenance cost

47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A

1. Significance of Contribution
6. Garage rent is_________

AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5

4. Operating Costing of Hospital

3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF

4. Write Short Notes on any Three:

by the concerned cost centre
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2

5. Limitations of Budgetary Control

BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE

6.Cost which cannot be influenced

0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F

8. Overhauling is classified as_______

FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C

Page 4 of 4
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF

OR
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A

************
AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7. When sales increases then break even point______

7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10
2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
5. The object of hotel costing is to find out cost ________

FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C 47
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC E47 6F

g. Per Ton –K.M

FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E4 6F 85

0A54FFA210DBCE476F85AC3B7CBD2DFF
e. Limiting Factor
B
A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E 76 85 AC

a. Controllable Cost
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 476 F8 AC 3B
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47 F8 5A 3 7C

b. Drawn for one level

c. Sales –Variable Cost
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3 B7C BD
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F 5A C3 B7C BD 2D
6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F 85 C B7 B 2 FF
85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 85 AC 3B CB D2 DF 0A

f. Drawn for multiple levels

AC 3B C D DF 0 54 F 21 D C 47 F8 A 3B 7C D D F0 5
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5A C3B 7C BD 2D FF0 A5 4FF
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A C3 7C BD 2D FF A5 4F A2
Paper / Subject Code: 71803 / Cost & Management Accounting

BD 2D FF A5 4FF A2 10D BC E4 76F 85A C3 B7 B 2D FF 0A 4F FA 10

2D FF 0A5 4F A2 10D BC E4 76F 85 C3 B7 CB D2D FF 0A 54F FA 210 DB
FF 0A 4F FA 10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB
0A 54F FA 210 DB CE 76 F8 AC 3B CB D2 DF F0A 54 FA 21 D C
54 FA 21 DB CE 47 F8 5A 3B 7C D DF F0 54 FF 21 0D BC
FF 2 0D C 47 6F 5A C3 7C BD 2D F A5 F A2 0D BC E

d. Margin of Safety in Value x P/V Ratio

A2 10D BC E4 6F 85 C3 B7 B 2D FF 0A 4F FA 10 B E
10 B E4 76 85 AC B7 CB D2 F 0A 54F FA 210 DB CE 4
DB CE 76 F8 AC 3B C D DF F0 54 F 21 D C 47
CE 476 F8 5AC 3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6
47 F8 5A 3B 7C BD 2D F0 A5 FF A2 0D BC E47 6F

[15 Marks]
[07 Marks]

6F 5A C3 7 BD 2D FF A5 4F A2 10 B E4 6F
(B)Match the following by rewriting the columns A & B by matching on an overall most

85 C B7 CB 2 FF 0A 4F FA 10 DB CE 76 8
AC 3B C D DF 0 54 F 21 D C 47 F8
3B 7C BD 2DF F0 A54 FF A21 0D BC E47 6F8 5
7C BD 2D F0 A5 FF A2 0D BC E4 6F 5A
BD 2D FF A5 4FF A2 10D BC E4 76F 85A C
2D FF 0A5 4F A2 10D BC E4 76F 85 C3
FF 0A 4F FA 10 B E4 76 85 AC
0A 54F FA 210 DB CE 76 F8 AC 3B
5 F 2 D C 4 F 5 3