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## Sunday, July 30, 2017

### Kalyani Publishers Management Accounting Book Solved - Marginal Costing

MARGINAL COSTING - PRACTICAL QUESTION
1. (a)
(b)

2. Sol: (a)
3.
4.
(i)
(ii)
(iii)
5.
6.
7.

8.
9.
(ii)
10.
(b)
11. Sol:
12. Sol:
13.
14. Sol:
(b)
15.
(a)
(b)
(c)
16. (i)

(ii)
17. Sol:
18.
19. (a)
20.

(b)
(C)
21. (i)
22. S.P. = 11.50 Sales = 11,50,000
F/C = 2,00,000 V/c = 7.50
Profit = ?
22. (b)

25.
 Particulars Tables Chairs Book caser Total Sales Less: V/C 80,000 53,333 70,000 46,667 50,000 37,500 2,00,000 1,37,500 Contribution Less: F/c 26,667 23,333 12,500 62,500 40,000 22,500

30. (3)
31. (a)
(b)
31. (d)
32. (a)
(b)
(c)
(d)
33.
33. (i)
(ii)
(iii)
(iv)
34. (a) X firm
Y firm
Z firm
Calculation of BEP in units and in Rs
 Products X (Rs.) Y (Rs.) Z (Rs.) Selling Price Per unit Less: V/C Per unit 8 6 8 4 8 3 Contribution Per unit P/V ratio BEP (in units) 2 25% 40,000 4 50% 50,000 5 62.5% 66,000

34. (ii)

35. (i) Sol: Let the S.P. be
(ii)
35.
54. Sol:
59.
45. Sol:
36.
38. (i)
40. Sol:
(i)
(ii)
(iii)
41. Sol:
43.
(i)
(ii)
(iii)
49. Sol:
50. Sol:
(i)
(ii)
(iii)
52. Sol: X Company
(a)

(b)
53. Sol:
(i)
(ii)
(iii) (a)
(b)
(iv)
56. Sol:
57. (a)
(b)
(c)
58. (i)
(ii)
(iii)
(iv)

48. (i) Q.
Q.
57. (a)