All India Management Association (AIMA) 2007 M.B.A Marketing Management Accounting for ision Making - II - Question Paper
Friday, 01 February 2013 10:55Web
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( 2 marks)
48. Maniyar Ltd. has furnished the subsequent data relating to its product for the year 2007-08:
Units produced 2,250
Direct material costs (Rs.) 4,05,000
Direct labor costs (Rs.) 3,15,000
Manufacturing overhead costs (Rs.) 1,20,000 (25% fixed)
Selling and administrative costs (Rs.) 1,50,000 (40% fixed)
The variable cost per unit was
(a) Rs.520
(b) Rs.460
(c) Rs.400
(d) Rs.420
(e) Rs.440.
( 2 marks)
49. Consider the subsequent data of Surabhi Ltd. for the year 2007-08:
Variable cost per unit (Rs.) 75
Fixed costs (Rs.) 12,00,000
Estimated profit (Rs.) 5,85,000
Production (Units) 10,000
The mark-up on total cost was
(a) 78.00%
(b) 48.75%
(c) 40.00%
(d) 30.00%
(e) 25.00%.
( 2 marks)
50. GMV Ltd. has furnished the subsequent data pertaining to its product for the year 2007-08:
Particulars Rs.
Purchases 6,20,250
Purchase returns 23,700
Opening stock 19,200
Closing stock 16,350
Freight in 9,300
The Cost of Goods Sold for the year was
(a) Rs.6,25,050
(b) Rs.6,08,700
(c) Rs.6,11,100
(d) Rs.5,99,400
(e) Rs.6,03,000.
( 1 mark)
51. Sathya Ltd. has furnished the subsequent data :
Fixed cost Rs.45,000
Break even point 7,500 units
Variable costs 60% of sales
If sales are 20% above break even point, the contribution per unit is
(a) Rs.30
(b) Rs.12
(c) Rs. 9
(d) Rs.15
(e) Rs. 6.
( 2 marks)
52. Morey Ltd. has estimated the subsequent data pertaining to its product ‘CMC’ for a period:
Total sales (Rs.) 45,00,000
Fixed cost (Rs.) 7,50,000
P/V ratio 30%
Margin of Safety as a percentage to total sales would be
(a) 44.44%
(b) 56.92%
(c) 77.12%
(d) 25.72%
(e) 30.99%.
( 2 marks)
53. If the production of a company is equal to break even point, profit will increase by the
(a) Fixed costs per unit for every additional unit sold
(b) Variable costs per unit for every additional unit sold
(c) Net margin per unit for every additional unit sold
(d) Gross margin per unit for every additional unit sold
(e) Contribution margin per unit for every additional unit sold.
( 1 mark)
54. The subsequent info is given by Mawai Ltd. for the year 2007-08:
Selling price per unit Rs. 200
Fixed costs Rs.3,50,000
Margin of safety 60% of sales
Variable cost per unit Rs. 70
It is estimated that variable costs will increase by 15% and fixed costs are expected to increase by 8% in 2008-09. If the company wants to maintain the identical Profit-Volume ratio as in 2007-08, the selling price per unit would be
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