Old Exam Papers June 2012 (Set 2)

Overhead 1,200 1,350 1,440
Input units 3,700 - -
Normal wastage units 100 150 50
Stock from preceding process (units)
1st March, 2012 (units) Nil 400 1,650
31st March, 2012 (units) Nil 100 550
4+6+6
fuEufyf[kr fooj.kkas ls ekg ekpZ] 2012 ds fy, izfØ;k [kkrs
rS;kj dhft;sA iw.kZ gksus rd ,d izfØ;k dk mRikn vxyh
izfØ;k dks LFkkukUrfjr fd;k tkrk gS %
izfØ;k izfØ;k izfØ;k
X Y Z
#- #- #-
iz;qä lkexzh 14,400 - -
etnwjh 6,000 9,000 19,710
mifjO;; 1,200 1,350 1,440
vkxr bdkb;k¡ 3,700 - -
lkekU; {k; bdkb;k¡ 100 150 50
600 8 MCOM-08
4. Explain :
(i) What is 'Operating Costing Method' ? To what
concerns is this method applicable ? 4+6
(ii) How do you decide the unit of cost in case of
le>kb;s %
transport costing ? 6
(i) ifjpkyu ykxr fof/k D;k gS \ fdu laLFkkvksa esa ;g
fof/k ykxw dh tkrh gS \ 4+6
(ii) ;krk;kr ykxr fof/k esa vki ykxr dh bdkbZ dSls r;
djrs gSa \ 6
5. Explain :
(i) Break-even Point
(ii) Contribution
(iii) Margin of Safety
(iv) P/V ratio
le>kb;s %
(i) le&foPNsn fcUnq
(ii) nÙkka'k
4+4+4+4
MCOM-08 3 PTO