81.
"Following information is available of XYZ Limited for quarter ended June, 20XX
Fixed cost Rs 5,00,000
Variable cost Rs 10 per unit
Selling price Rs 15 per unit
Output level 1,50,000 units
What will be amount of profit earned during the quarter using the marginal costing technique?"

82.
The P/v ratio of a company is 50% and margin of safety is 40%. If present sales is Rs 30,00,000 then Break Even Point in Rs will be

83.
Following information is available of PQR for year ended March, 20XX: 4,000 units in process, 3,800 units output, 10% of input is normal wastage, Rs 2.50 per unit is scrap value and Rs 46,000 incurred towards total process cost then amount on account of abnormal gain to be transferred to Costing P&L will be:-

84.
In element-wise classification of overheads, which one of the following is not included —

85.
When the sales increase from Rs 40,000 to Rs 60,000 and profit increases by Rs 5,000, the P/V ratio is —

86.
Labour related to manufacturing of product can be classified under

87.
Direct material costs are added into direct manufacturing costs to calculate

88.
Direct manufacturing labour costs is added into manufacturing overhead cost to calculate

89.
In cost terms, direct manufacturing labour cost is included in

90.
Conversion cost is $20000 and manufacturing overhead cost is $7000, then direct manufacturing labour cost will be