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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)