Symbiosis International Education Centre 2008 M.B.A Business Administration Management accounting - Question Paper

(b) Rs.24.00
(c) Rs.17.00
(d) Rs.13.50
(e) Rs.11.00. (2marks)

23.‘The avg. human being has an inherent dislike of work and will avoid it if he can’- this job attitude
is specifically dealt with in
(a) Herzberg’s 2 Factor Theory
(b) Douglas McGregor’s Theory Y
(c) The principles of human motivation as revealed by Abraham Maslow
(d) Douglas McGregor’s Theory X
(e) McDonald’s Theory Z. (1 mark)
(e) McDonald’s Theory Z. (1 mark)

24.Mohit Ltd., has furnished the subsequent costs for 3,250 units of its product ‘Z’:
Product ‘Z’ is available in the market. If the company buys it from the market, fixed selling costs would
be the identical but the variable selling costs would be decreased by 30%. The maximum amount per unit of
the product that the company can pay to the supplier without reducing the operating income, is
Direct material Rs.26,650
Direct wages Rs.17,550
Manufacturing overheads:
Variable Rs.16,575
Fixed Rs.18,000
Selling overheads:
Variable Rs.19,500
Fixed Rs.20,000
(a) Rs.22.93
(b) Rs.20.50
(c) Rs.22.90
(d) Rs.24.70
(e) Rs.30.24. (2marks)

25.Sudha Exports Ltd., has estimated the subsequent data pertaining to its Product ‘A’ for the quarter
ending June 30, 2008:
The total of selling and distribution expenses of the company for the quarter ending June 30, 2008 will
be
Sales Rs.6,00,000
Selling costs:
Salaries 7% of sales
Traveling expenses 3% of sales
Sales office 2% of sales
General expenses 1% of sales
Distribution costs:
Wages Rs.21,000
Rent 2% of sales
Other expenses 3% of sales
(a) Rs.1,08,000
(b) Rs. 78,000
(c) Rs. 51,000
(d) Rs. 42,000
(e) Rs.1,29,000. (2marks)

26.Madhuban Ltd., has furnished the subsequent data relating to a product for the last quarter ending March
31, 2008:
If the company manufactures 3,600 units in the next quarter, the cost per unit will be
Units produced 3,200
Direct materials (Rs.) 3,80,000
Direct labor (Rs.) 3,10,000
Manufacturing overheads (Rs.) 1,86,950 (60% fixed)
Selling and administrative overheads (Rs.) 85,625 (20% fixed)
(a) Rs.300.23
(b) Rs.328.13
(c) Rs.296.32
(d) Rs.330.10

Earning:   Approval pending.